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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Volume
18
Issue Number
69
DOI
10.33095/jeas.v18i69.917
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jeasiq-917
Multiplicity of Accounting Concepts and it’s Impact on Thinking and Practical Applications
المفاهيم المحاسبية – التقنيات المحاسبية العملية
: Accounting Concepts- Accounting practical Applications
عباس حميد
بشرى نجم
صفوان قصي
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Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting theories , due to numerous reasons, among them the difficulty of clear identifying of the accounting objectives, and as a result multiplicity of accounting concept which derived from those objectives and constitute a base to accounting principles and standards within the four levels which form the structure of accounting theory . Therefore this research aims at spotlight the levels of accounting theory in general, and the (first and second) levels in particular, with stating the impact of multiplicity of accounting concepts on accounting thought and practical practice .                                                                                                        

مجلة العلوم الاقتصادية والإدارية

المجلد 18

العدد 69

الصفحات  318-  332  
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