“Philosophical Perspective for the Relationship Between Politic and Accounting and Its Reflections on Accounting Standards” - The Case of Iraq

Abstract

This research discusses the relationship between Politic and Accounting. There are unseen phenomena between politic and accounting, which have effects on national and international levels, namely globalism generally and globalization especially. The hypothesis of this research is: There is relationship between Politic and Accounting and this relationship have reflections on accounting standards. The research is based on historical analysis and questionnaire distributed to 76 teachers on universities and chartered accountants. The research characterizes the political reflections on accounting standards on national and international levels, taking Iraq as a case study.