التوجهات المعاصرة لتوحيد المعرفة المحاسبية في أبعادها النظرية والعملية = Contemporary Trends to Standardize Accounting Knowledge in Its Theoretical and Practical Dimensions

Due to the special perception of accounting which is classified as a science on its own and given the ongoing and permanent need of the accounting work in any society, the accounting knowledge is receiving great importance as many other scientific knowledge. This is to the degree that the mechanisms of knowledge management have affected heavily accounting practices, by developing many of them and improving the accounting standards associated with them. The accounting has now a functional dimension as a science with interests that exceeded the procedural framework of registration methods and tab data. Thus, managing the process of organizing, standardizing and developing accounting knowledge has become inevitable as it interferes directly with the characteristics required in the financial information that ensure its efficiency when making decisions.