محتوى المقالة الرئيسي

Yousif A. Khalaf Yousif.khalaf@uod.ac
Ismael F. Mousa ismaelduhoky@gmail.com
Younus Abdulkareem Ahmed younus1973d@uod.ac


الملخص

هدفت الدراسة الى التعرف على دور أخلاقيات مهنة المحاسبة في منع الفساد المالي في
منظمات المجتمع المدني في العراق. حيث تم إجراء دراسة استطلاعية وتوزيعها على المحاسبين
الحاصلين على اجازة تنظيم تقارير مالية من نقابة المحاسبين والمدققين لإعداد التقارير المالية
.google driver في محافظة دهوك من خلال استخدام (NGO) السنوية للمنظمات غير الربحية
وركزت الدراسة على ايجاد العلاقة بين متييرات الفساد المالي ومتييرات عوام أخلاقيات مهنة
المحاسبة ومنع الفساد المالي في المنظمات غير الحكومية.
توصلت الدراسة الى أن الالتزام بالمعايير المهنية والقيم الدينية يعتبران من اهم العوام في
الحد من الفساد المالي وتعزيز الثقة مع الممولين. الى جانب ذلك، تم تسليط الضوء على استقلالية
المحاسبين في العم وتجريدهم من ضيوط العم يساعدهم في توفير معلومات مالية ذات جودة
وموثوقة، بالإضافة الى الحد من الفساد المالي من خلال التخلص من التحيز وتدخلات الادارة. هذه
النتائج تشير الى ان المحاسبين يمكنهم من الحد من التهديدات الكبيرة المتعلقة بالفساد المالي التي
تحدث في المنظمات غير الحكومية والشركات الاخرى.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

تفاصيل المقالة

كيفية الاقتباس
Khalaf, Y. A. ., Mousa, I. F. ., & Ahmed, Y. A. . (2022). دور أخلاقيات مهنة المحاسبة في منع الفساد المالي لمنظمات المجتمع المدني في العراق دراسة استطلاعية للتقارير المالية لمنظمات المجتمع المدني في دهوك/العراق. مجلة تكريت للعلوم الادارية والاقتصادية, 18(57, 3), 391–412. https://doi.org/10.25130/tjaes.18.57.3.24
القسم
Articles

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