Use this URL to cite or link to this record in EThOS:
Title: Inflation accounting in developing countries : the case of Iraq
Author: Ahmad, Imad Yousif
ISNI:       0000 0001 3400 4569
Awarding Body: University of Hull
Current Institution: University of Hull
Date of Award: 1990
Availability of Full Text:
Access from EThOS:
Access from Institution:
This study is concerned with how to account for inflation, in financial reports within the industrial sector. The study aims to recommend an inflation accounting approach which will provide government and managements with information required for decision-making and control. Iraq has been chosen as an example for Arab countries to find out how management reacts to changes in price level in companies' accounts. In order to achieve this object, a field study has been conducted to discover whether inflation accounting systems are well known and used in Iraqi companies. Moreover, the study examines and assesses the different accounting measurements which have been suggested for financial reports during periods of inflation. In the light of an evaluation of different accounting methods advocated for use during inflation times, a system is recommended for use in Iraqi Industrial Companies. This study starts with the assumption that management needs accounting information which takes into account changes in prices; is provided frequently and in enough detail; is provided on time, and is relevant to management information needs. The study is made in several stages. The first deals with the importance and need for study of inflation accounting. The users of accounting are then considered. Measurement methods which are used for inflation accounting in several countries are discussed. The second stage is the case study, which deals with Iraqi industrial companies. The final stage provides an assessment of the findings and draws conclusion for future practice. This work has been carried through and completed during times of wide and great changes in polity, in expectations of national development, in our understanding of inflation and of the purpose and techniques of inflation accounting. Such changes were discussed during the examination.
Supervisor: Briston, Richard J. Sponsor: Iraq. Government (Sponsor)
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Economics ; Management ; Accounting