Question

Research Review Analysis. Look for accomplished research work anything about "accounting". Then answer the questions below based on the chosen research.  
Please answer asap until Oct 29 only

1. Research Title

2. Author/s

3. APA Citation: Complete reference of the research. (Please use APA 6th Edition.)

4. Abstract of the Research. (Just copy paste the abstract of the paper)

In Summary or Paraphrase Format NOT VERBATIM from your chosen research. -

Major Research Problem

- Research Design

- Findings (Results)

- Conclusion -

Recommendations Analysis of the Research

1. Strengths of the study (Your personal analysis)

2. Weaknesses of the study (Your personal analysis)

3. Its relevance, meaningfulnessmand contribution to your field? (My field: “Bs Accountancy”), (Your personal analysis)

4. Society in general (Your personal analysis)

Answer 1

the study on the topic "The Importance of the Accounting Information and the Role of the Scientific Accounting Research in Developing the Economic Development Service in the Developing Countries."

Authors. Department of financial and admisinstrative service of Al Hudson university of college.

1.Abstract

The aim of this study to the statement the importance of accounting and scientific research accounting in achieving economic development through accounting information and the need to develop accounting for economic development through the study of the contribution of the trends and the scope of scientific research accounting in economic development stems importance of this study in that it is trying to show the role of accounting in economic development and to link the development of the accounting process of scientific research by proposing a framework for scientific research accounting covers aspects related handicaps and problems of accounting in developing countries, trends and scope of the scientific research of accounting and its role in economic development is the proposed strategy for the development of accounting for economic development through scientific research accountant developing countries seek to reach a better economic and social status through implementing long-term developmental plans. It is known that the success of these attempts rely on various factors and aspects, including the availability of the information which can be used to make decisions for the purpose of developing , implementing and following up these plans. The accounting information plays a positive role in the integrity of these decisions as well as the success of the development plans; such role is derived from the availability of information required for preparing, implementing and following up these plans. The failure of such plans is attributed to the absence of a serious evaluation of the accounting role in succeeding the economic development plans. In this study explain role of the accounting research in economic development.Through the study and a statement of research are two areas of accounting and how to use them in the areas of economic development and the most important fields of knowledge statement of interest to the research of accounting with reference to the Hashemite Kingdom of Jordan.

2.Introduction

The accounting information plays a positive role in the integrity of the decisions as well as the success of the development plans; such role is derived from the availability of information required for preparing, implementing and following up these plans.In many cases, the failure of such plans is mainly attributed to the absence of a serious evaluation of the accounting role in succeeding the economic development plans. A lack of the required information is one of the obstacles affecting negatively the development plans; such effect is represented bychoosing the model which builds on unreal bases; in addition, such model may cover certain aspects of the economy; such aspects are not important. However, the information related to them is available. A lack of information of the relative scarcity of the available resources leads to misdistribution of these resources; in addition, a lack of information of the achievement of the development plan makes any amendment of these plans impossible. Based on the fact that the accountancy is one of the social sciences which aim to serve various needs of the private and public business facilities, it is affected by the changes of the general economic, social, legal and political and political conditions prevailing in each country or certain environment at each period. The accounting information is resulted by certain requirements which change due to various environmental factors within the economic, social, legal and political environments in which the accountancy works. In order to achieve this development of the accountancy, various studies and researches related to the different aspects of accountancy shall be conducted in the framework of the accounting scientific research represented by the scientific researches performed by the academics in the universities or the professionals practicing the occupation within thecontinuous educationand the graduate studies of Master and Phd degrees; based on such studies, the accountancycontributes to serve the economic development through providing the integrated accounting information which can be relied on. Based on the economic and administrative difficulties such as the scarcity ofproduct factors and the high increase of the population rateswhich the developing countries face in addition to imbalances of paymentsas well as the international changes pertaining to the pricesand the control of the developed countries over the wealth of the poor countries, it can be found that the accounting scientific research bearsthe biggestburden of preparing the appropriate studies contributing to develop the accountancy in a manner that enables it to play an important role which contributes to optimally distribute the available resources throughjudging the validity of the projects, identifyingthe priorities of the projects choosingviaa suitable standard of investment, implementation and following-up; such matter can be conducted through an effective system of control and evaluation of the performance. This study has aims to identify to which extent the accountancy and the accounting scientific research are important to achieve the economic development through the accounting information and the necessity of developing the accountancy which serves the economic development; this can be achieved through studying the attitudes and scope of the accounting scientific research contributing to achieve the economic development. This study hasimportant since it is - according to the knowledge of the researcher the first study which attempts to identify the role of the accountancy in the economic development and connect the development of the accountancy with the process of the scientific researchthrough proposing the accounting scientific research framework which covers various aspects of the accountingobstacles and problems the developing countries face. This study seeks to answers the following main questions: “Does the accounting information contribute to the economic development?” In addition, this question includes branch questions which this study also seeks to answer; they are outlined as follows: ‐ ‐ What are the attitudes and the scope of the accounting scientific research and what is the role of the accounting scientific research in the economic development? What is the strategy proposed to develop the accountancy in order to achieve the economic development through the accounting scientific research? The remainder of the paper is organized as follows. Section II describes the research design. Section III the Literature review and Background, Section IV presents the Results and recommendations

3. The Methodology of the Study

In order to achieve the purposes of this study, the researcher has used the analytical descriptive approach which mainly relies on the inductive approach, examining the studies and researches which have addressed the attitudes of the accounting research as well as the importance and the role of the accounting information in the economic development; in addition, it contributes to propose a framework which develops the accountancy through the accounting scientific research. The method of this research falls within the descriptive qualitative researches;

This research consists of the following sections: First, Previous studies, and Second.

The theoretical framework III -

(Background and literature review)

Literature review

Although the previous studies have been important to build and design the scientific research as well asachieve the good integration between the results which have previouslydiscovered in the scope of these studies, it should be noted that the previous accounting studies pertaining to this research are considerably rare whether at a level of Arabic or foreign literatures. In this section, the most important studies related to this research will be outlined:

• Al-Sharqawi'sstudy (2000) analyzed the main attitudes of the researches and compare the accounting results of this analysis in Arab Republic of Egypt during 1998-1998 at all local and international levels. In this study, the main attitudes of the accounting arbitrated researches published in Accounting, Administration and Insurance Journal were compared since they have been considered a sample representing the accounting researches related to the main attitudes of the arbitrated accounting researches at a local level during; such researches were published in a journal at an international level. This study found that the researches conducting at a local level differed significantly from these researches conducting at an international level. For example, at a international level, the researches pertaining to the securities markets have occupied the first rank; the researchers have been highly interested in such field of the researcher and the ratio of such researcheshas approximately amounted 28.75 % of the total internationally published researches during the overall period of the study whereas the researches pertaining to the accounting have occupied the tenth rank; the ratio of such researches has approximately amounted 3.4% of the total locally published researchesduring the overall period of the study. Furthermore, this study indicated that there are some researching fields such as the administrative accountancy and cost accountancy; such fields have occupied the first and second ranks at a local level whereas these fields have occupied the fifth and sixth ranks at an international level. Moreover, this study found that the relative importance of the accounting researches published in the various accounting sectors in the nineties at a local level has not been different from such importance in the eighties. However, the study showed that at an international level, the relative importance of some researching fields in the nineties has been different from such importance, particularly of the accounting researches related to the securities markets and financial accounting, among other; the degree of confidence has reached 95%. In general, this study concluded that although there are various factors affecting mutually the researching attitudes of the accounting thought at local and international levels and although the international periodicals are locally available, there is a significant difference between the importance of the researching fields at local and international levels.
•   Al-Khadaish 's study (2002) aims to identify the accounting researching attitudes in the Jordanian arbitrated journals published by the public universities and to determine whether these researches are theoretical and deductive or field and inductive. It also aims to systematically evaluate these researches and to identify to which extent they contribute to increase the general accounting knowledge and applications in Jordan. This study has been conducted during 1996 to 2001. The study found that 91 % of the researches, covered by it, have represented field studies whereas the theoretical accounting studies have been 5 % of the total researches. Furthermore, the results of this study indicated that the main attitudes of the accounting researches conducted in Jordan during the period of the study have focused on the accounting research related to financial market in which the accounting researches have represented 35 % of the total accounting researches published during the period of the study, followed by the researches related to the auditing which have reached 16 % of the total published researches. The accounting researches in other fields have been 14% of the total published researches. In addition, the researchers have not paid a significant attention to other accounting fields. The percentages of the researches related to some important accounting fields such financial accountancy, tax accountancy, administrative accountancy and cost accountancyhave been 7 %, 3%, 5% and 3 %, respectively. This study concluded that the accounting studies published in the arbitrated journals issued by the public universities have not contributed to develop and increase the accumulated knowledge of the accounting theory, in general. This is due to the fact the most of these researches have been at field and their results have been limited to the Jordanian environment, particularly the industrial environment as a scope of research, although these companies have represented no more than 10 % of the Jordanian industrial sectors. Furthermore, the results of this study showed that the researchers have interested in certain researching fields other than other important researching fields.
• Al-Hezan's study (2003) aimed to analyze quantitatively the attitudes of the accounting researches related to various accounting fields in the Kingdom of Saudi Arabia according to the researches published in the scientific periodicals issued by the universities and higher institutes in the kingdom during 1980 – 2000 and compare them with the attitudes of the accounting researches conducted at an international level. The results of this study indicated that there is a significant similarity between the interest of the researchers in the accounting researches related to the financial accountancy and auditing during the period of the study at local and international levels. Furthermore, it was shown that there is a difference of the interest of the researchers in the field of the administrative and cost accountancy at a level of the kingdom in comparison with the interest of the researchers at a level of the world.
• Hillis Abdullah's study (2009) aimed to analyze quantitatively the attitudes of the researches of various accounting fields in Palestine according to the researches published in the scientific periodicals issued by the universities in Palestine at the beginning of 2004 until the end of – 2008 and comparethem with the attitudes of the accounting researches conducted at an international level. This research showed that there is a significant similarity between the interest of the researcher at a level of Palestine in the accounting researches related to auditing and the interest of the researchers at a level of the world in the same accounting field during the period of the study. Furthermore, it was shown that there is a difference of the interest of the researchers in the field of the financial accountancy at a level of Palestine in comparison with the interest of the researchers in the same accounting field at a level of the world. Furthermore, it was found that there is a difference of the interest of the researchers in the administrative and cost accountancy; this means that the interest of the researchers in such fields at a local level does not keep up with the international developments of the scientific research of the accounting thought, particularly the financial accountancy as well as the administrative and cost accountancy during the period of the study. By reviewing the previous studies, it can be noted that they have touched upon the attitudes of the accounting researches published in the arbitrated journals. However, they have not connected such attributes with the economic developments. This study, therefore, attempts to identify the role of accountancy in the economic development as well as the mechanism of developing the accountancy in order to serve the economic development through the accounting scientific research.

Theoretical Framework

This part of the study consists of three sections; the first section touches upon the importance of the accounting information in achieving the economic development; the second one illustrates the concept, attitudes and scope of the accounting scientific research and its role in developing the economic development; the third addresses the framework proposed to developing the accountancy in order to serve the economic development through the accounting scientific research,the three sections are outlined below, in details: First: The importance of the accounting information in achieving the economic development As mentioned above, a lack of the appropriate information at a right time is one of obstacles which face the economic development and the success of the development plans in the developing countries. Consequently, the accountancy will bear a huge responsibility in order to achieve the useful accounting information required to make the decisions pertaining to the development. Here, the departments affected by the activity of the accountancy shall be identified; in addition, the volume and type of the accounting information shall be determined; such matters are outlined below in detail: a. The affected by the activity of the accountancy: they can be divided into three categories as follows ( Brain and Taylor):

‐ First category relates to the accountancy occupation and includes the accountants responsible for organizing the occupation as well as the department responsible for establishing and developing theaccounting principles and standards in the world; this category is affected by the organizational form of the accounting occupation and the existence of the official authorities such as accountancy bureau as well as non-official authorities such as accountants union or accountants association which undertakes the responsibility of supervising the careers of accounting information production. It also is affected by the nature of legislations which interfere in determining the controls of producing and publishing such information and the level of the economic growth in addition to the awareness of the importance of the accounting information in the economic development.

-Second category relates to the users, including the financial reports' external users; the goal of the accountancy is to provide the required information of the numbers of the economic resources available to the facility as well as the changes occurred to such resources; the frame in which such information are provided by the accountancy is called the financial statements, which aim to serve all parties who rely on such information in order to make their decisions.

-Third category is represented by the individuals who are responsible for achieving the goals of the facility through performing various activities of the fields of determining the goals and developing the pans as well as supervising the implementation of such plans; that also includes making- decisions. The accountancy prepares and conveys the information in order to easily perform these activities through the existence of various administrative reports. Based on the above-mentioned, we conclude that the amount and form of the accounting data can be determined by providing a management of information which is ready to disclose such data. In addition, this management shall be able to find the best means used to measure the information in order to enable the occupation to subject this information to the standards of the accounting measurement and disclosure. Furthermore, what are provided by the management and occupation shall be beneficial to data users. The accounting information shall have a set of qualitative features in order to be appropriate to decision- maker; such features are outlined as follows:

a- Appropriateness: It means that the accounting information is able to effect the decision made; such information has to have the following characteristics in order to be characterized by the appropriateness: ‐ ‐ ‐ It must have the predicative ability; It shall be provided whenever the decision- maker needs; and It shall enable the decision-maker to verify the correctness of the previous predictions

b. The possibility of relying on the information: it means that the accounting information shall be considerably objective. Consequently, the decision-maker can rely on such information. In order to rely on such information, it has to have the following characteristics: ‐ ‐ ‐ It shall represent truly the phenomenon; It shall be objective and verifiable; It shall be non-bias

c. The possibility of comparison between the facilities or years. Based on the above-mentioned, we conclude that the accountancy plays a positive role in succeeding the economic development plans and such a role will emerge if the data, required to prepare, implement and follow up the plans, is provided. If such information is appropriate and reliable, It will be beneficial to implement the requirements of the development.

The types of the accounting scientific research and their role in the development of the economic development:

• Theses: they cover the studies prepared to get an academic degree and achieve an economic development; the researcher shall renew the areas he \ she will investigate; such areas shall contribute to achieve the economic development.
• Arbitrated accounting researches: they are the researches published in the arbitrated scientific journals issued inside or outside the kingdom; they are submitted by faculty members in order to get a promotion. The faculty members, therefore, start to write accounting researches which touch upon the Jordanian environment and the mechanism of developing calculator in order to serve the economic development.  
• The researches submitted within the continuous education programs; such researches are carried out by the accountants who are practicing the occupation; they are considered a requirement of getting a license to practice a profession.

Orienting the accounting scientific research to study the integrative relation between the scientific research.

the occupational reality and the accounting education The accounting education and the scientific research are two additional critical factors of the process of the economic development; this ensures that it is returned back to the deep historical analysis of the role of education in the economic development. The university curriculum in terms of its specialty and level is connected with the nature of the developmental stage of the economy. From this point, the accounting education and the accounting scientific research in terms of its relation to the economy shall be reviewed. It is known that in general, the education activity and research conducted in any country is considered an economic activity which has its cost and resources; the more the stages of the economic development progress the more the importance of the expansion of the scientific research and of the qualification of the individual through the universities and colleges increase. As a result, the researcher sees that the effective contribution f the accountancy to achieve the economic development requires the existence of the integration between the occupation and accounting education since they influence and complete each other; such matter can be performed by adopting a clear policy of the accounting education as a part of the national developmental policy. This policy provides a system of priorities which fall within the national goals; it also is a part of the comprehensive developmental plans. It should be noted that the accounting education system shall be able to qualify the students and provide them with various types of the accounting knowledge. It shall enable the students to understand the nature of the national economy and the relevant problems as well as the development plans which can be implemented. It also relies on case study and the exercises given. Regarding the scientific research, the priorities of the accounting scientific research shall be established; they shall be connected with the economic development plans as well as the needs of the society in addition to the economic problems. Moreover, the requirements of preparing the successful scientific research including the physical and moral encouragement of the researcher and the availability of the appropriate data shall be provided .

Results and Recommendations

1- The accountancy plays a positive and important role in succeeding the economic development plans; such role emerges through providing the information contributing to optimally distribute the available resources and to succeed the development plans. Consequently, the scientific research shall be oriented to examine the information which the units need and to prepare the studies on the extent of compatibility and appropriateness of the current systems as well as the need of developing these systems.

2- The nature of the accounting information is connected to the goals of the accounting information's users; a lack of the clearness of the accounting information users increases the role and importance of the accounting scientific research of developing the accountancy in a manner that servers the requirements of the accounting information users and achieves the economic development through issuing and establishing the standards and rules of the accountancy.

3- The advancement of the accountancy in the developing is connected to the development of their accounting systems. The accounting scientific research, therefore, shall be oriented to examine the reality of the accountancy as well as the required steps of developing the accounting systems. Consequently, it contributes to achieve the goals related to provide the useful information contributing to achieve the economic development.

4- The development of the accounting systems is accompanied and strengthened by the development of the controlling systems which ensure the success of the process of developing the accounting systems.

Recommendations

1- The accounting education programs shall be reviewed and the accounting education shall be connected to the economy; in addition, the students shall be guided to the problems.

2- The bases and programs of the accounting scientific research shall be established in various universities which shall carry out studies relying on the case study or the reality of the current region; the northern regions of the kingdom are different from the southern regions. Development programs and their goals, therefore, shall be varied and the plans shall be directed to the fields of developments.

3- The rules and the bases of the accounting scientific research shall be established in a manner that contributes to direct the accounting research to the sector, achieving the economic development; the fields of the accounting scientific research shall be identified and arranged according to the priority.

4- The financial allocations of the accounting scientific shall be established and the researches shall be related to the economic development.

References

Al-Faisal, Abdullah Mohammad. (1999). The Accountancy, Its Principles and Bases, Part I,(3rd Edition). Dar Al-Khirrgeen for Publishing and distributing, Al-Riyadh, Saudi Arabia. Al-Farra, Majed Mohammed. (2004). The Difficulties Facing The Academic Scientific Research in the Faculties of Commerce in Gaza Governorates: From the Point of View of their Faculty Members, Islamic University Journal (A series of Human Studies), 12(1), Gaza, Palestine. Al-Hizan, Osama Fahd (2003). An Analytical Study of the Attitudes of the Accounting Researches Published in the Kingdom of Saudi Arabia during 1980 – 2000, General Administration's Periodical, General Administration Institute. Al-Riyadh, Saudi Arabia. Al-Khaddash, Hussam El-Din Mustafa. (2002). The Attitudes of the Accounting Researches in The Jordanian Arbitrated Journals, A Research Published in the Second Arab Folder of The Administartive and publishing Researches, Al-Sharjah, United Arab Emirates. Al-Sharqawi, Ashraf Mahmoud Quadri. (2000). A Comparative Study of The Attitudes of the Researches in 1998, Accountancy, Administration and Insurance Journal, Fifth volume. Accounting Thought. Higher studies and researches system, Faculty of Commerce, Cairo University, Egypt. Attieh, Abdullqader Mohammad Abdullqader. (1998). The Econometrics between the theory and practice. Al-Dar Al-Jameyyah, Alexandria: Egypt. Chevalier, G. (1980). Accounting Research in Perspective. FinancialManagement Research, Armidale. Clarke, R. (2001). Appropriate Research Methods for ElectronicCommerce. International Journal of Electronic. Retrieved from www.anu.edu.au/people/Roger.Clarke/EC/ResMeth.html Courtis, J. (1980). Research and Methodolgy in Accounting and Financial Management. Financial Management Research Centre. Armidale. Gaffikin, M. (1989). Accounting Methodology and the Work of R.J.Chambers. Garland Publishing, Inc, London. Kothari, S. (2001). Capital Markets Research in Accounting. Sloan School at Management. Massachusetts Institute of Technology. Cambridge.

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