Determining the Impressive Factors to applying the International Reporting Financial Standards from the Viewpoint of Accounting Experts in Iraq


  • Dheyaa Lama Mohsin1
  • Mohammad Hosein Vadiei
  • Mohammad Reza Abbaszadeh


The study aims to determine the factors affecting to apply international financial reporting standards from the viewpoint of accounting specialists in Iraq, using the hierarchical method. The data is based on a sample that includes all accountants, auditors and financial managers in various industries such as tourism, oil and gas and agriculture, who are active in the Iraq Stock Exchange, and also includes Iraqi academics in accounting and auditing. The data is collected using tools including the interview and questionnaire during the period ending in 2020. The factors that affect the necessity of application were identified in the views of a sample of professionals, as well as showing a percentage or the lack of proportionality of these factors in a whole or partial viewpoint, and the primary effective indicators were extracted by referring to specialists to identify the main indicators through opening questionnaire analysis and classification using the Friedman method. Then the results of the hypothesis testing were checked using SPSS26 software and the one-sample statistical method, T-test results indicate that economic factors, political factors, social factors, human resources and information technology are the main factors that effect to apply IFRS. Moreover, the order of priorities in Friedman's method categorized the indicators as follows: economic, political, social factors, and human resources, effective factors of information technology, and international factors in Iraq.


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How to Cite

Dheyaa Lama Mohsin1, Mohammad Hosein Vadiei, & Mohammad Reza Abbaszadeh. (2022). Determining the Impressive Factors to applying the International Reporting Financial Standards from the Viewpoint of Accounting Experts in Iraq. Al Kut Journal of Economics and Administrative Sciences, 14(44), 296–324. Retrieved from