الخلاصة:
The standardization of accounting practice did not limited on local level, but it went over to
international level, through developing a set of international accepted accounting standards. These
international accounting standards had been renamed by "International Financial Reporting
Standards" (IFRS). The latter was due to researches and studies of accounting and auditing experts
at international level, which covers a number of different methods of accounting measurement and
accounting information to be disclosed. Accounting professionals, as well as researchers,
considered scientific research in the fields of accounting information systems locatted entirely
within the framework of accounting research
