BASRA UNIVERSITY HOLDS A WORKSHOP ENTITLED POSITIVISM: EFFECTS ON ACCOUNTING KNOWLEDGE (CREATING AWARENESS):

The Deanship of the College of Administration and Economics in cooperation with Al-Bayan University, held a workshop entitled (Positivist Philosophy: Effects on Accounting Knowledge, Creating Awareness), delivered by Prof. Dr. Riyad Al-Abdullah - College of Business Administration, Accounting Department, Al-Bayan University.

The workshop aims to clarify the role of the relationship between a society’s culture and knowledge in a specific field and the features that society’s culture imposes on the ideological trends of knowledge. The effects are quite strong when the field of knowledge is socially oriented, such as accounting, and that the methodology of accounting scientific research is based on what is claimed to be universal axioms, hence the role of culture in  Being a fundamental wave in shaping cosmic axioms.

The workshop included several axes, the first axis dealt with culture and its components, American culture and Iraqi culture, and the second axis explained the relationship between culture and the methodology of scientific research, and between the third axis the roots of accounting position philosophy and in particular the influences of economic thought. The fourth axis focused on positivism in general and its relationship to instrumental philosophy.  Under the methodology of accounting scientific research and its impact on the economic-oriented global assumptions.

The workshop recommended the importance of standard philosophy and positivism and the adoption of positivism as an alternative approach to standard philosophy because of its important and necessary change in the Iraqi environment and the importance of the availability of requirements for the transition to financial reporting standards and the factors that led to the importance of moving to financial reporting standards, including economic, sociocultural, and globalization factors.