TANMIYAT AL-RAFIDAIN

Abstract

Abstract

Accounting has no longer merely a record of the financial events in a regular record by using computer or manual job, but it has become nowadays able to face a big challenge in submitting the necessary and enough information for many enterprises and categories used it in the economic unit in order to help them for making decision. The accounting system may help the units in achieving their targets, so the efficiency and activity of the systems probably affect the efficiency of these units to achieve disclosure, faithfulness and objectivity.
The research aims at submitting the definition of accounting strategy and the contribution to achieve the targets in the economic unites under the new development and the effect of definition on information submitted by the accounting profession and also the testing the application in Iraqi environment.
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