المدخل السياسي في صياغة المعايير المحاسبية وتأثيره في التطبيقات المحاسبية المقبولة دراسة ميدانية في البيئة العراقية

Abstract

The degree of intervention and contribution in the formulation of an

accounting standard and its acceptance is based on the degree of influence

of the applications of that accounting standard on stakeholders.therefore,

adopting a certain approach in the formulation of standards is considered

important stemming from the degree of its impact on the special interests that

would be affected by the applications that are to be obligated on the parties

that will adopt them when expressing those interests.Based on the above,

the current study launches from the problem of the need for compatibility

between the different beneficiaries and stakeholders in the formulation of

accounting standards.Therefore this research aims at expounding the impact

of the political approach in formulating accounting standards for preparers

and users of accounting information, and the possibility of adopting the

political approach to reach a consensus among multiple perspectives through

the participation of all parties to provide rational accounting information

for users.In order to achieve the goals of the study ,the main hypothesis

was formulated based on the study problem.In order to achieve the study

objectives , the study used the theoretical analysis approach and the field work

of the study used a questionnaire form designed to survey the opinions of the

community of accounting information preparers and the benefiting parties.

The study concluded the existence of a relationship and significant impact

of the political approach on the accounting practices accepted by preparers

and users.Based on that, the study suggests activating the role of the political

approach for formulating the standards in order to gain acceptance.