10.34820/FK2/NSBEUX Alfaiza, Salsabila Aisyah(Telkom University) Telkom University Dataverse 2024 doi:10.34820/FK2/NSBEUX/8WSGAX The purpose of this paper is to view some thoughts on a long-term qualitative research project to explore the development of Iraqi accounting thought. The first thought is to interpret accounting and its relation to the existing sociological perspective, which are including the western and Iraqi sociological perspective. The second is to grasp of historical development of accounting in Iraq necessarily required for profound analysis of the current development and problems of Iraqi accounting. It is also discussed that accounting Hammurabi’s legacy has much shaped the models of Iraqi accounting today. The third thought is that presented the adoption of critical perspective, accounting in practices supplied a prosperous image, for instances accounting can be viewed as a master to the process of reality construction within an organization, shaping decision making in accorded with the value and perspective of the organizational and social reality Alfaiza, Salsabila Aisyah(Telkom University)