The Challenges Facing The Application Of Accounting Profession In Iraq

Abstract

Accounting Profession has its standard principles, and morals. These are known internationally, and they are subject to several philosophical views that each of which expresses a certain view. The problem of the research can be addressed through several questions such as the basics of profession, behavior which organize the accounting profession in Iraq in accordance with the environment which the accountant works, and in accordance with his scientific and practical qualification and weather there are professional organizations in Iraq to supervise the organizing of accounting profession. Is it regarded as standard to decide the professional behavior of accounting? Are there levels of professional performance known to the accounting to be guidance for them when practicing their job? This study aims at studying the knowledge of accounting profession morals in Iraq, and to stop the challenges facing it when it is applied by accountant in economical units. It is possible to propose several views: there is no clear moral principles enabled the accountants to apply it easily. Additionally, the basics of professional behavior for accounting in Iraq facing several challenges such as the environment in which the accountant works, the scientific qualification and the training of the accountant, as well the organizing of the profession itself, and the organization in which it works, the stubby concluded a number of conclusions the most important among them is although there are a professional organizations in Iraq supervise and organize the accounting profession, and set and approved standards decide the basics of the profession behavior, these basics have not accorded the modern scientific developments . There is an ambiguity in these basics and difficulty in their application by accountant, there is also weakness in the theoretical and scientific qualification for the accountant, there is no opportunity to follow up the participating in training courses as well as there no expert s centers in field of accounting although they are very needed. .