{"id":18362,"identifier":"FK2/NSBEUX","persistentUrl":"https://doi.org/10.34820/FK2/NSBEUX","protocol":"doi","authority":"10.34820","publisher":"Telkom University Dataverse","publicationDate":"2024-03-29","storageIdentifier":"file://10.34820/FK2/NSBEUX","datasetVersion":{"id":919,"datasetId":18362,"datasetPersistentId":"doi:10.34820/FK2/NSBEUX","storageIdentifier":"file://10.34820/FK2/NSBEUX","versionNumber":1,"versionMinorNumber":0,"versionState":"RELEASED","lastUpdateTime":"2024-03-29T14:26:54Z","releaseTime":"2024-03-29T14:26:54Z","createTime":"2024-03-29T14:26:45Z","license":"CC0","termsOfUse":"CC0 Waiver","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"A Critical Perspective Analysis of Iraqi Accounting Thought: Some Thoughts on the Search for Better Understanding of Accounting in Practice"},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Alfaiza, Salsabila Aisyah"},"authorAffiliation":{"typeName":"authorAffiliation","multiple":false,"typeClass":"primitive","value":"Telkom University"},"authorIdentifierScheme":{"typeName":"authorIdentifierScheme","multiple":false,"typeClass":"controlledVocabulary","value":"ScopusID"},"authorIdentifier":{"typeName":"authorIdentifier","multiple":false,"typeClass":"primitive","value":"57202809019"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactName":{"typeName":"datasetContactName","multiple":false,"typeClass":"primitive","value":"Alfaiza, Salsabila Aisyah"},"datasetContactAffiliation":{"typeName":"datasetContactAffiliation","multiple":false,"typeClass":"primitive","value":"Telkom University"},"datasetContactEmail":{"typeName":"datasetContactEmail","multiple":false,"typeClass":"primitive","value":"salsabilaalfaiza@telkomuniversity.ac.id"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"The purpose of this paper is to view some thoughts on a long-term qualitative research project to explore\nthe development of Iraqi accounting thought. The first thought is to interpret accounting and its relation to\nthe existing sociological perspective, which are including the western and Iraqi sociological perspective. The\nsecond is to grasp of historical development of accounting in Iraq necessarily required for profound analysis of\nthe current development and problems of Iraqi accounting. It is also discussed that accounting Hammurabi’s\nlegacy has much shaped the models of Iraqi accounting today. The third thought is that presented the adoption\nof critical perspective, accounting in practices supplied a prosperous image, for instances accounting can be\nviewed as a master to the process of reality construction within an organization, shaping decision making in\naccorded with the value and perspective of the organizational and social reality"}}]},{"typeName":"subject","multiple":true,"typeClass":"controlledVocabulary","value":["Business and Management"]},{"typeName":"publication","multiple":true,"typeClass":"compound","value":[{"publicationIDType":{"typeName":"publicationIDType","multiple":false,"typeClass":"controlledVocabulary","value":"issn"},"publicationIDNumber":{"typeName":"publicationIDNumber","multiple":false,"typeClass":"primitive","value":"0972-7302"}}]},{"typeName":"depositor","multiple":false,"typeClass":"primitive","value":"Alfaiza, Salsabila Aisyah"},{"typeName":"dateOfDeposit","multiple":false,"typeClass":"primitive","value":"2024-03-29"}]}},"files":[{"label":"A_Critical_Perspective_Analysis_of_Iraqi (1).pdf","restricted":false,"version":1,"datasetVersionId":919,"dataFile":{"id":18363,"persistentId":"doi:10.34820/FK2/NSBEUX/8WSGAX","pidURL":"https://doi.org/10.34820/FK2/NSBEUX/8WSGAX","filename":"A_Critical_Perspective_Analysis_of_Iraqi (1).pdf","contentType":"application/pdf","filesize":320568,"storageIdentifier":"file://18e8a9adfa7-2f1091ad04f9","rootDataFileId":-1,"md5":"63e399a311282fef746576f8cec874cf","checksum":{"type":"MD5","value":"63e399a311282fef746576f8cec874cf"},"creationDate":"2024-03-29"}}],"citation":"Alfaiza, Salsabila Aisyah, 2024, \"A Critical Perspective Analysis of Iraqi Accounting Thought: Some Thoughts on the Search for Better Understanding of Accounting in Practice\", https://doi.org/10.34820/FK2/NSBEUX, Telkom University Dataverse, V1"}}