The contribution of the elements of the accounting profession in raising the efficiency of accountants to rationalize investment decisions | ||
| JOURNAL of ADMINISTRATIVE AND ECONOMICS | ||
| Article 3, Volume 2, Issue 3, December 2012, Pages 48-66 PDF (0 K) | ||
| Author | ||
| jabir hussain almansury | ||
| Abstract | ||
| In this paper the authors analysis four of the most important and influent in accountants effectiveness of constitutive in professional of accounting, this four foundation are (Framework concept , Accounting and auditing standers, The base and ethics of the occupation and accounting education). Even more the authors studded the roles of the Professional and educational organizations in the rehabilitation of accountants and its responsibility to organizing and developing the professional. This paper applied two categories of survey to both of (academicals accountant and professional accountant) and the result showed the roles of constitutive of the accounting profession in raising the effectiveness of accountants and enables them to provide Relevance information and Reliability leads to giving a clear view of the beneficiaries and make more accurate decisions. This studyCharacterized between the framework concept and accounting education interims of raising the effectiveness of accountants more than other variables. | ||
| Keywords | ||
| Input Elements of the accounting profession | ||
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