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The Conceptual Framework of the Creative Accountancy According to the Principles of Professional and International Controlling Standards and Ethics | ||
| TANMIYAT AL-RAFIDAIN | ||
| Article 11, Volume 30, Issue 89, 2008, Pages 233-244 PDF (0 K) | ||
| DOI: 10.33899/tanra.2008.161776 | ||
| Author | ||
| Wahid Rammo | ||
| Abstract | ||
| Abstract Throughout the study of the research problem, it is possible to say that the standards of ethical profession in countenance are considered to be one of the modern aspects. The researcher opinions are to be mostly challenging to the accountancy as a way of fallacy. It may evacuate this profession out of goals via providing valuable, objective, normality and truthful data. It is the selection of the skilful accouter to the best way that may keep coming with the context. The required flexibility is included in terms of the alternatives and methods of accountancy, if there was according to the accountancy system, if it not there would be a sort of swindle and fallacy. The standards of accountancy has sought flexibility to the account anent within the alternatives, on the basis that h/she has to choose the more rightful way to the activity of the economy of company. It is provided that the account anent should confirm the neutrality and bias towards the right of certain party. The data have to be authentic about the economic status and conformity. The bases and the ethical standards of the accountancy profession however states that the account anent should select the accountancy way according to a satisfaction and not intended habit to reach to previously limited results of fallacy of the financial status. According to this preview it is possible to say that the creative accountancy is the exploitation to the account to the ability to provide the financial data is however illogical, almost that s/he is not the unique liable on the bills, but the internal controller has to check for the authenticity of documents. The account knows the liability of the internal and external controller and the ability to see the suitability of measures to ensure the accuracy of accountancy assets depended by the account. . | ||
| Keywords | ||
| Creative Accountancy; International Controlling Standards | ||
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