دراسة تحليلية للاتجاهات الرئيسة للبحوث المحاسبية المنشورة في فلسطين خلال الفترة من 2004-2008م

Abstract

This study has concentrated on the tendency for quantitative analysis adopted by researches in the various fields of accounting in Palestine. The focus study has been a comparison between the researches published in Palestine's periodicals in the period 2004-2008 and those published at international level in the Accounting Review Journal. It has been found that there was a great deal of similarity in interests between the local and the international researches in the field of Auditing. However, the study has proved that there are some differences between the local and international researches in the field of Financial Accounting. This in effect, has revealed that the local researches in Palestine are less interested in Financial Accounting than are the international researchers. The study has concluded that there are some differences between the local and the international researchers in the field of Managerial and Cost Accounting and this indicates differences in interests between the local and the international researchers in the field of Managerial and Cost Accounting due to the international developments in the field during the period specified above.