Formulating Accounting Regulations with the Approach of Political Intellectual Schools and their Impact on User Behavior

Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_IJFMA-6-22_001

تاریخ نمایه سازی: 10 آذر 1400

Abstract:

Today, according to recent discussions of the standardization process, accounting cannot be considered an apolitical process. Reported figures in accountants' reports have an effect on economic behavior. Accounting rules affect the behavior of humans and are therefore considered as a political process. As a result, these rules are introduced in the political arena, taking account of accounting issues. In this research, efforts have been made to evaluate the impact of political views of individuals on the formulation and implementation of accounting standards development processes. The tool of this research is a questionnaire and through statistical tests conducted in ۲۰۱۸ The results of the research show that The views of policy makers and managers on the one hand, and auditors, accountants and other users, on the other hand, have comment over the formulation and application of accounting standards. Therefore, in order to reduce these disagreements, steps should be taken to align views. Different and consensus opinions at the time of compilation and so on Use of accounting standards..

Authors

saeid abdi

Ph.D. Student of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

keyhan azadi

Assistant Professor Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

sina kheradyar

Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

ali bayat

Assistant Professor, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran