أساليب استخدام المحاسبة الابداعية

Embed Size (px)

DESCRIPTION

محاسبة

Citation preview

  • 553

    -

  • 1102

    653

  • . .

    753

    U

    :

    ( ) nornE )(

    .

    . :

    :

    :

  • 1102

    853

    .

    : - . 1- 2

    . - 3

    . - . 4- 5

    .- 6

    .

    : : .

    : . : : .

    : .

    :

    : - : .

    - : .

  • . .

    953

    :

    ( . 05 )

    : " ) ytilauQ gninraE ni esaC A( "2002 ,nitraM( )1)

    (.

    RAZ

    gnitropeR laicnaniF tneluduarF ehT( "2002 ,nehC( )2)" ) yrtsudnI retupmoC fo scitsiretcarahC

    (

    .

    . gnitnuoccA laitnetoP gnissessA( "3002 ,lessurT( )3)

    " noitazinagrO elbatirahC scitsiretcarahC :noitalupinaM

    .

    .

  • 1102

    063

    ( " 6002( )4) ".

    .

    . ( " 6002( )5 )

    : ".

    )

    ( .

    . ( " 6002( )6)

    ".

    .

    ) ( ) (

    . ( " 8002( )7)

    "

    .

  • . .

    163

    .

    . ( : " 9002( )8)

    ".

    .

    AVONA tset-t( 051 ) . effehcS

    : "

    .

    .

    .

  • 1102

    263

    :

    ( gnitnuoccA evitaerC )

    ! .

    . " ( 2991 ,resaN )

    / / ".

    ( 8002 ):

    .

    "

    ". :

    :

  • . .

    363

    : .

    :

    . . : 3

    . . : 4

    .

    .

    .

    ( 9002 .)

    :

    " "

    ( 8002 : ) - 1

  • 1102

    463

    .

    . - 2

    ( )2991,resan

    . - 3

    . - 4

    ( nelhaW &ylaeH . ) 3991

    .

    :

    " / ".

  • . .

    563

    (8002: ) -

    . - .

    . -

    .

    ) ( .-

    . :

    : -

    :

  • 1102

    663

    - : 1

    .- : . 2- : 3

    .

    . - : 4

    .- : 5

    .- : )( 6

    .

    .- : 7

    . .

  • . .

    763

    . :

    . :

    :

    :

    . :

    . :

    . :

    . :

    . :

    . :

    .

  • 1102

    863

    : .

    :

    .AW OFIF :

    .) (8002

    . :

    . :

    - .

    -

    . -

    .

  • . .

    963

    -

    . . :

    sisaB laurccA

    (6002 . ) :

    ( 8002 : ) -

    )ESYN( )CES(

    7691 )APCIA( )CES( 2791

    8791 .

    -

  • 1102

    073

    ecnanrevoG etaroproC

    . -

    .

    . - :

    - " "

    " " .- " "

    .-

    . -

  • . .

    173

    . -

    .

    .

    :

    gnitnuoccA sdradnatS lanoitanretnI sdradnatS gnitropeR laicnaniF lanoitanretnI

    ( 6002 : ) - . 1- 2

    . - 3

    .- 4

    .

    :

  • 1102

    273

    * ) ( ) (

    . *

    .

    . .

    ::

    ( 4891 ,snoyL )

    snoyL

    .

  • . .

    373

    : ( 2991 ,otalP )

    2791 dna rehcsiF )

    ( 5991 ,giewznesoR ,yrubeldneP dna resaN . )

    ( . 2991

    ( " 3991 ,nomoloS ) " ".

    ( 1991 ,enisveR )

    ""

    . )

    ( 9002

    .

  • 1102

    473

    U

    :

    .

    .

    .

    ( 1( )13( )05( )05) .

    (1 )

    - 1 72 1.78 4 9.21 - 2 8 8.52 81 1.85 4 9.21 1 2.3

    - 3 1 2.3 1 2.3

    5 1.61 42 4.77

    0 0 - 4 6 4.91 6-3 8 8.52 9- 7 8 8.52 21-01 8 8.52 21 1 2.3

  • . .

    573

    :

    .( 82 )

    ) ( ) ( : :

    . :

    .

    .

    % . 47

    : . - ( . T ) -

    : . :

    ( 8- 1 ) .

  • 1102

    673

    ( 2 )

    1

    1 3482.1 0178.2

    2

    5 1034.1 9216.2

    3

    7 1462.1 1852.2

    4

    8 2300.1 7838.1

    5

    3 8814.1 7907.2

    2 74.1 5608.2 6

    6 05.1 6085.2 7

    4 73.1 2546.2 8

    3.1 5.2

    ( 2 )

    ( 5.2 . ) ( 1)

    " ( " 6 )

    ( 5 " ) "

    ( 8 " )

  • . .

    773

    " ( 2 " )

    " ( 7 " )

    " ( 3 " )

    " "

    ".

    . : ( 51 9 )

    . (3 )

    9

    91.1 8453.2 3

    01

    1572.1 6223.2

    4

    11 3422.1 3230.2

    5

    21 0610.1 7769.1

    6

    31 6973.1 2546.2

    1

    41

    6971.1 1615.2 2

    51 3972.1 8453.2

    3

    7.1 2.2

  • 1102

    873

    ( 3 )

    ( 01( )2.2 ) "

    ( 11 " ) " "

    ( " 6( )21.6)

    ( " 21 " )( 7 " )

    "

    ( 8 " )" "

    ( 9 ) " .

    . :

    ( 02 - 61 ) .

  • . .

    973

    ( 4 )

    61

    2 63.1 9384.2

    71

    5 7931.1 7769.1

    81

    3 0564.1 3092.2

    91

    4 5222.1 5391.2

    02

    1 5314.1 9147.2

    7.1 3.2

    ( 4 ) ( 71( )3.2 )

    " ( 31 " )

    " ( 51 " )

    ( 61 " ) "

    ( 41 " ) "

    " .

  • 1102

    083

    . : ( 62 - 12 )

    .

    ( 5 )

    12

    6 10.1 790.2

    22

    1 1634.1 5460.3

    32 \

    2 8655.1 2309.2

    42

    4 7545.1 4845.2

    52

    5 2533.1 0921.2

    62

    3 6973.1 2546.2

    4.1 5.2

    ( 5 )( 91( )6.2 )

    " ( 02" )

    ( 32 \ " )

    ( " 12" )( 22 " )

    " ( 81 " )

    .

  • . .

    183

    . : ( 82 -72 )

    . ( 6 )

    .

    72

    1 7864.1 2309.2

    82

    2 51.1 3161.2

    2.1 5.2

    ( 6 )( 72( )6.2 )

    " ( 82 " )

    " ".

    )T(

    scitsitatS elpmaS-enO

    .dtS naeM N oitaiveD n

    .dtS rorrE naeM

    1963. 2550.2 2309.4 13 1H 2404. 4052.2 1852.4 13 2H 7833. 0688.1 8690.5 13 3H 4253. 0269.1 0921.5 13 4H 5233. 5158.1 5608.4 13 5H

  • 1102

    283

    tseT elpmaS-enO tseT

    = eulaV 5

    -2( .giS fd t )deliat

    naeMcnereffiD e

    %59nedifnoC ec lavretnI eht focnereffiD e

    reppU rewoL - 597. 03 262.- 1H

    -E4776.9 1756. 6058.-

    -E453.8 4765.1- 9147.- 670. 03 638.1- 2H 20

    -E776.9 777. 03 682. 3H 20

    6887. 0595.-

    7848. 6095.- 0921. 717. 03 663. 4H 6584. 7278.- 5391.- 565. 03 285.- 5H

    . :

    (7 )

    giS T : T : 1HR

    -E4776.9- . 70.0 69.3 262.-

    )a= 50.0( .

    ( )( 70.0( )50.0 )( 69.3( )262.0 )( )

    .

  • . .

    383

    . :

    ( 8 ) giS T : T : 2HR

    9147.- 80.0 69.3 638.1-

    )a= 50.0( .

    ( )( 80.0 )50.0 ( 69.3( )638.1 )( )

    .

    . :

    ( 9 ) giS T : T : 3HR

    20-E776.9 . 7.77 69.3 549.2-

    )a= 50.0( .

    ( )( 7.77 )50.0 ( 69.3( )549.2 )( )

    .

    . :

  • 1102

    483

    ( 01 )

    giS T : T : 4HR

    0921. 7.17 69.3 663.

    )a= 50.0( .

    ( )( )( 7.17 )50.0 ( 69.3( )663.0 )

    .

    . : (11 )

    giS T : T : 5HR

    5391.- 5.65 69.3 285.-

    )a= 50.0( .

    ( )( 5.65 )50.0 ( 69.3( )285.0 )( )

    .

  • . .

    583

    : : : - 1

    .(5.2 )

    - 2

    .(2.2 )

    - 3

    .(3.2 )

    - 4

    (.5.2 ) - 5

    (.5.2 )

    : : : - . 1- 2

    . - 3

    .

  • 1102

    683

    - 4 .

    - 5

    . - 6

    . - 7

    . ( ecnanrevoj etaroproc- ) 8

    . - 9

    . - 01:

    * . * .

    *

    . *

    .

  • . .

    783

    :

    (. " 6002- . )1 "

    .

    ( " 6002- )2 ".

    ( " 6002- )3 ".

    (. " 8002- .)4 "

    .

    (." 9002- )5 "

    .

    ( " 6002- )6 :

    ( : " 9002 )- 7 ".

    (" 9002- )8 "

  • 2011

    388

    :

    " Chen, (2002) " The Fraudulent Financial Reporting Characteristics of Computer Industry".

    Healy, P. M. and Wahlen, J. M., A Review of the Creative Accounting Literature and its Implications for Standard Setting, Accounting Horizons.

    Fischer, M. and K. Rosenzweig (1995). Attitudes of Students and Accounting (3) Practitioners Concerning the Ethical Acceptability of Earnings Management, Journal of Business Ethics 14.

    "A Case in Earning Quality) "Martin, 2002(Lyons, D. (1984). Ethics and the rule of law, Cambridge University Press, Cambridge.

    Naser, K. and M. Pendlebury (1992). A Note on the use of Creative Accounting, British Accounting Review 24.

    Plato(1992). 'Repuplic', translated by G.M .Grube, revised by C.D .Reeve (Hackett).

    Revsine, L. (1991). The Selective Financial Misrepresentation Hypothesis, Accounting Horizons, December 1991.

    Solomon, R. C. (1993). Corporate Roles, Personal Virtues: An Aristotelian.

    Trussel, 2003 " Assessing Potential Accounting Manipulation: Characteristics.