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The ethical dimension of administrative accountants And its impact on the improvement and growth of staff potential in the economic unit
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تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقياس وبين كونه القائم بالتقييم والتفسير، والنقطة المهمة تكمن في الجانب الميداني وإمكانية التعبير عن البعد الأخلاقي كمحتوى ميداني قابل للتطبيق.

ويعد علم الأخلاق جزءاً من علم الفلسفة إذ يتناول الإطار العام لهذا العلم ما يصدر عن الانسان من تصرفات سواء كانت ارادية أو لا ارادية ويمكن الاحتياط لها، وبالتالي يؤدي إلى تشذيب سلوك بني البشر عند رغبتهم في الانتقال إلى ما هو أفضل، ويتمثل الجانب الادق لهذا العلم في تركيزه على صراع القيم في المجتمع ومحاولته تأطير معايير السلوك الأخلاقية لزمان ومكان محددين وبما يخدم المتطلبات المتغيرة للمجتمع. ويتجسد تأطير أو تقنين معايير السلوك الأخلاقية بإصدار قوانين أو تعليمات أو قواعد ويختلف ذلك من بلد إلى آخر حسب الجهة المتبنية لاصدارها، وفي مجال المحاسبة الادارية بوجه خاص أصدر معهد المحاسبين الاداريين في الولايات المتحدة (IMA)[1] معاييراً للسلوك الأخلاقي للمحاسبين الاداريين وتعد تأطيراً لالتزام المحاسبين الكلفويين والاداريين تجاه الوحدة الإقتصادية التي يعملون فيها وتجاه مهنتهم والجمهور وأنفسهم ويعد الالتزام بها مكملاً لإنجاز أهداف المحاسبة الادارية.

وفي ظل التطور الحاصل في الوحدات الإقتصادية وما واكبه من تطور في أساليب معالجة البيانات والمعلومات وتطور أساليب المحاسبة الادارية بشكل خاص، ومسألة تحديد تلك الأساليب التي تخدم الوحدة الإقتصادية وتوفر تقييماً شاملاً لأعمالها تبرز أهمية الربط بين قواعد السلوك الأخلاقي التي تحكم عمل المحاسب الاداري وبين تحسين امكاناته وتطويرها لتوفير المعلومات المطلوبة للمستخدمين مع تحقيق رضا الموظفين في وحدة اقتصادية معينة.

 

([1]) تأسس سنة 1919 بإسم  National Association of Cost Accountants (NACA) واختصر الى National Association of Accountants (NAA) وتحولت تسميته الى IMA سنة 1991-1992.

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The impact of implementing the integrated education strategy on the academic achievement of the Arabic language curriculum for the seventh grade in the schools of Amman
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The study aims to identify the impact of the implementation of the integrated education strategy in the curriculum of the Arabic language for the seventh grade on the academic achievement in the schools of the capital Amman. The researcher adopted the experimental method, where two divisions of the seventh grade students were chosen from the secondary school for girls. The sample of the study was 60 students divided into two equal groups: 30 students represented the experimental group (A) and (30) students represented the control group. To collect the needed data, a test of (40) Multiple Choices was used. The results showed statistically significant differences between the mean scores of the experimental group who were taught acc

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Publication Date
Fri Jul 08 2022
Journal Name
Innovation Of Businesses, And Digitalization During Covid-19 Pandemic
The Impact of Political Stability and Macroeconomic Variables on Foreign Direct Investment in Turkey
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Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

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Publication Date
Sun Jun 30 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
PHYTOHORMONES, BIO- AND MINERAL FERTILIZERS EFFECTS ON THE GROWTH AND SECONDARY COMPOUNDS OF CHAMOMILE (MATRICARIA CHAMOMILLA L.)
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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information
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Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

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Publication Date
Fri Oct 03 2025
Journal Name
Journal Of Baghdad College Of Dentistry
In vivo immunohistochemical investigation of the effect of the topical application of growth hormone on the osseointegration of cpTi implant
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Background: Dental implants are a suitable option for the replacement of some or all missing teeth. The successful insertion of a biocompatible material into living tissue with little to no evidence of rejection has revolutionized medicine and dentistry. An increase in bone response was observed with local administration of growth hormone around dental implants. Growth hormone may act as a bone stimulant in the placement of endosseous dental implants and enhances osseointegration. The aim of the study was to evaluate immunohistochemically the effect of the topical application of growth hormone on the osseointegration of cpTi implant. Materials and Methods: Eighty titanium screw implants were inserted in the tibia of the forty adult rabbits.

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Publication Date
Wed Nov 24 2021
Journal Name
International Journal Of Differential Equations
The Impact of Media Coverage and Curfew on the Outbreak of Coronavirus Disease 2019 Model: Stability and Bifurcation
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In this study, the spreading of the pandemic coronavirus disease (COVID-19) is formulated mathematically. The objective of this study is to stop or slow the spread of COVID-19. In fact, to stop the spread of COVID-19, the vaccine of the disease is needed. However, in the absence of the vaccine, people must have to obey curfew and social distancing and follow the media alert coverage rule. In order to maintain these alternative factors, we must obey the modeling rule. Therefore, the impact of curfew, media alert coverage, and social distance between the individuals on the outbreak of disease is considered. Five ordinary differential equations of the first-order are used to represent the model. The solution properties of the system ar

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Publication Date
Wed Aug 10 2022
Journal Name
Journal Of Positive School Psychology
The Need And Its Significance In The Novelist Discourse Of Naguib
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This study is at the heart of the pragmatic theory, as this research seeks to highlight the concept of necessity, and what the researchers have tended to do is that the development that has acquired integrated pragmatics is only for the development of the subject of necessity, as it is one of the contents of the saying, and this is what made Decroux define it as the semantic element that Concerning the saying, as for Grace; He paid great attention to the conversational imperative, and understood the requirement by clues or suggestions, as it is an element known for its absence and presence in the linguistic structures included in the text when reading or when understanding. This study has paved the way for clarifying the concept of necessi

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Innovative Marketing on the Organization's Reputation by Mediating the Brand _ Field Research in the Oil Marketing Company (SOMO)
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The research aims to verify that there is an influence between innovative marketing and the organization's reputation by brand mediation.

The research problem is that the Oil Marketing Company (SOMO) needs innovative, unconventional methods in marketing its products and improving its reputation by adopting a solid brand that adds value to the product.

The importance of the research: The importance of the research is highlighted as it deals with essential variables in business organizations that help increase customer loyalty by adopting a distinctive brand.

The research started from four main hypotheses to explore correlations and influence between researc

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Publication Date
Sat Nov 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the tax gap resulting from the application of the direct deduction method and its reflection on the financial objective of the tax: Applied research in the General Directorate of education in Diyala
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The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Evaluating the Fibroblast Growth Factor-23 and Phosphate in Iraqi Patients with Acromegaly
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Fibroblast growth factors-23 (FGF-23) are a class of cell signaling proteins produced by macrophages. They have a range of roles, but they play a particularly important role in the development of animal cells, where they are essential for appropriate growth. Phosphate, which is found in the body as both organic and mineral phosphate, plays crucial roles in cell structure, communication, and metabolism. Most phosphate in the body resides in bone, teeth, and inside cells, with less than 1% circulating in serum. The aim of the study is to evaluate the levels of the Fibroblast Growth Factors-23 and phosphate and receiver operating characteristic (ROC) in acromegaly patients against healthy control. A case control study Fibroblast Growth Fact

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