نقش قراردادهای استقراض، طرح های پاداش و فرایند سیاسی در انتخاب خط مشی حسابداری

نویسنده


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.