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نقش قراردادهای استقراض، طرح های پاداش و فرایند سیاسی در انتخاب خط مشی حسابداری | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 3، دوره 2، شماره 3 - شماره پیاپی 1000134، دی 1372 اصل مقاله (564.21 K) | ||
| نویسنده | ||
| موسی بزرگ اصل* | ||
| عنوان مقاله [English] | ||
| The role ot1debfCblllracts, incentive plans and political processes in selection accounting policies | ||
| چکیده [English] | ||
| The Costs of negotiating contracts and the role of accounting (numbers and the resulted information )in the process of contract negotiation which determines that the accounting numbers and informations have thorough effectiveness in contract negotiation; For this purpose,' debt contracts incentive plans and its political processes which' positivist theoretical researchers-have experimented have been explained. The end-result revealed that accounting and related numbers and information play an effective role in wealth distribution which results in having contract negotiation processes, Effective role in the selection of accounting policies and determination of the proposed standards. So, reviewing and education of positive accounting theory is very beneficial to the provision of our national accounting standards which determines the rationale behind the creation of standards in developed countries and ,selection of policies by the managers in these countries also have been delineated in this article. | ||
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