Search Results for adaptation
Abstract
Stand out the present research study aims at investigating the effect of applying international accounting standards in the public sector for the purpose of arriving at measurement and accounting disclosure of the employees' benefits granting to economic units in the government sector that apply the government accounting system, and to explicate the level of benefit in improving the outputs of the accounting system and its ability to support indicators of transparency and disclosure. In view of the vast development in financial reporting, preparing reports and financial statements with a high level of transparency and disclosure as well as the importance of working individuals being one of the important and essential factors to ensure the proper functioning of work, the continuity of productivity and the efficiency of the economic unit, the government accounting system currently adopted in some public sector directorates is considered insufficient to the requirements of internationally accepted accounting standards in general The importance of the present study has emerged in finding that it is possible to apply IAS 19 employee benefits by adapting the current government accounting system in the Iraqi economic units to the requirements of the standard and getting to know the effect of the application on the information content and outputs of the government accounting system. The General Directorate of Education / Wasit has been chosen a sample for the study in question, The current study has arrived at a number of conclusions as follows:
- The classification of benefits granted to employees and workers according to the government accounting system differs from the classification stated in IAS 19 Employee benefits.
- The quality of financial reports and statements is an important means of disclosure and communication of financial and non-financial information.
. The government accounting system does not provide adequate accounting measurement and disclosure about employee benefits. 3
In view of the findings reached at, the current study recommends the following:
1- Giving due importance to what was stated in the International Accounting Standard regarding the classification of the benefits granted and the adaptation of the government accounting system to those classifications.
2- Enhancing the awareness of management and employees in the economic unit of the importance of preparing financial reports and statements.
3- Working on adapting the government accounting system to keep pace with the requirements of international accounting standards by adding new sub-accounts to the accounting guide and creating a plan for new sub-accounts to the accounting guide and creating a plan for employee benefits.
Abstract
The study aimed to identify the effectiveness of applying "Consulting Services: links to the Provision of judicial accounting services" Standard. A field study on a random sample of judicial accountants, academic faculty members, and Certified Accountants, and Auditors in KSA is applied, by distributing questionnaire. It turns out that KSA environment is willingness to activate the role of judicial accounting considering the development standard (consulting services: links to the provision of judicial accounting services). Further, judicial accounting is considered a line of defense and prevention against fraud and financial corruption. The results also revealed a relationship between the factors that contribute to the activate the standard and the level of expected benefit from their application in the environment. Lastly, several recommendations are made, continue raising awareness among the local community in KSA about the importance of judicial accounting services. Also, monitoring and adaptation to the latest changes in the field of judicial accounting services, is crucial to maintaining a high level of effectiveness in implementing the standard.
Abstract
The study addresses the nature of the intertwined and integrated relationship between the organizational health of business organizations in the Iraqi tourism sector and strategic immunity, according to what these variables witness from the emergence of artificial intelligence with its capabilities and driving powers in supporting the organizational environment to predict potential risks and challenges during future periods, as well as increasing the level of transparency in the business environment and improving the integration of artificial intelligence in the organizational circle, starting from planning and passing through describing the nature of internal processes, reaching the achievement of targeted institutional goals. Thus, the three variables: artificial intelligence, strategic immunity, and organizational health are no longer just individual concepts, but have become institutionalized strategic tools prepared for the future.
One of the most important determinants of the current study lies in addressing an underexplored research area. To the best of our knowledge, there is a notable scarcity of prior studies that integrate strategic immunity, organizational health, artificial intelligence, and organizational culture within a unified framework. Existing Arab and international studies tend to examine these dimensions separately, rather than as interconnected drivers of digital organizational resilience.
Abstract
International Accounting Standards achieved widespread have become as a sample of high-quality accounting standards . The application of accounting standards result in high-quality financial reports which are regarded as the main factor in determining the quality of these financial reports . International accounting standards are like any other set of standards which allow with some freedom to choose accounting policies that show the problem of the research through several questions: do the international accounting standards contribute to the development of the quality of accounting information? and what is its impact on the Iraqi environment? As the objective of the research is to shed light on international accounting, the research is based on the hypothesis that the accounting standards contributed to the improvement of the quality of accounting information. The researcher concluded several points: the most importantly is that : (through the analysis of the questionnaire, the dominant part of it calling for the application of international accounting standards in improving the quality of accounting information and the extent of its impact on the Iraqi environment after obtaining modification and adaptation of these international standards with the Iraqi environment. The most important recommendations the researcher gives are : the necessity of the participation in establishing a board of accounting and auditing standards in Iraq through issuing local standards that are in line with those of international ones to fill the large gap between the Iraqi standards and the international ones