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مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Information Journal Paper

Title

REVIEW OF THE IMPORTANCE AND EFFECTIVENESS OF ACCOUNTING STANDARDS-PUBLIC ACCOUNTANTS AND ACADEMIC SOCIETY'S APPROACH

Pages

  115-131

Abstract

 The main purpose of this paper is to study the importance and the EFFECTIVENESS of the ACCOUNTING STANDARDS. Therefore, accounting literature was surveyed to extract the features of accounting information. The resulted factors were employed to provide the questionnaire.The necessary information was collected by means of a written questionnaire. The statistical population included the certified PUBLIC ACCOUNTANTS. The hypothesizes of this study are as follows: 1) The ACCOUNTING STANDARDS are important, 2) The ACCOUNTING STANDARDS are applied effectively, 3) No significant difference exists among the perceptions of the respondents. A binomial statistical analysis and T-Test were used for testing the first and second hypothesizes. Chi-square statistical analysis was used for testing the third hypothesis. The results showed that the development of ACCOUNTING STANDARDS is very important and ACCOUNTING STANDARDS are carried out effectively. Also no significant difference was observed among the perceptions of the respondents.

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    APA: Copy

    MOJTAHEDZADEH, V., & MADADI NEMATI, F.. (2005). REVIEW OF THE IMPORTANCE AND EFFECTIVENESS OF ACCOUNTING STANDARDS-PUBLIC ACCOUNTANTS AND ACADEMIC SOCIETY'S APPROACH. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 22(2 (43)), 115-131. SID. https://sid.ir/paper/13352/en

    Vancouver: Copy

    MOJTAHEDZADEH V., MADADI NEMATI F.. REVIEW OF THE IMPORTANCE AND EFFECTIVENESS OF ACCOUNTING STANDARDS-PUBLIC ACCOUNTANTS AND ACADEMIC SOCIETY'S APPROACH. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2005;22(2 (43)):115-131. Available from: https://sid.ir/paper/13352/en

    IEEE: Copy

    V. MOJTAHEDZADEH, and F. MADADI NEMATI, “REVIEW OF THE IMPORTANCE AND EFFECTIVENESS OF ACCOUNTING STANDARDS-PUBLIC ACCOUNTANTS AND ACADEMIC SOCIETY'S APPROACH,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 22, no. 2 (43), pp. 115–131, 2005, [Online]. Available: https://sid.ir/paper/13352/en

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