Use this URL to cite or link to this record in EThOS: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.355347 |
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Title: | A study of the Iraq uniform accounting system with special reference to its application in the cement industry | ||||
Author: | Al-Abdullah, R. J. M. |
ISNI:
0000 0001 3404 1124
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Awarding Body: | University of East Anglia | ||||
Current Institution: | University of East Anglia | ||||
Date of Award: | 1985 | ||||
Availability of Full Text: |
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Abstract: | |||||
This thesis has been divided into two volumes: volume I
contains the main body of the thesis ( chapters 1-10) and
volume II contains appendices.
Volume I can he divided into two parts. The first
emphasises that: 1- uniformity is in general better than
diversity and this may be done by offering a general
examination of the concept of uniformity in the accounting
literature and arguing, especially for a developing country
situation, that the other approach, i.e. the U.K. and U.S.A.
accounting system, is significantly irrelavent. 2-
Uniformity has been applied in different environments, thUS,
the environmental factors of uniformity in three
countries ( i.e. West Germany, France and the Soviet Union)
are discussed in order to show that uniformity has been
applied in different economic and political atmospheres.
The second part examines a developing country's
attempt ( i.e. Iraq) to apply uniformity. It is argued,
that although uniformity in Iraq has certain favourable
environmental factors (e.g. central planning) there are
[ major weaknesses in the uniform accounting system especially
in the area of cost control system which is of paramount
importance for satisfying macro and micro requirements in a
centrally planned economy, and that unless fundamental
changes are made to this area of accounting within the
uniform accounting system the whole advantages of
uniformity at the micro and macro levels will not be
materialised.
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Supervisor: | Not available | Sponsor: | Not available | ||
Qualification Name: | Thesis (Ph.D.) | Qualification Level: | Doctoral | ||
EThOS ID: | uk.bl.ethos.355347 | DOI: | Not available | ||
Keywords: | Management & business studies | ||||
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