10.34820/FK2/NSBEUXAlfaiza, Salsabila Aisyah57202809019Telkom UniversityA Critical Perspective Analysis of Iraqi Accounting Thought: Some Thoughts on the Search for Better Understanding of Accounting in PracticeTelkom University Dataverse2024Business and ManagementAlfaiza, Salsabila AisyahTelkom University2024-03-292024-03-290972-7302320568application/pdf1.0CC0 WaiverThe 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