The Accounting Paradigm And Its Reflections on Accounting Profession & Education In Iraq

Abstract

The study is built on a basic assumption stated that paradigms are vary with international environments because of their variation in knowledge components . The study has concentrated on seeking forces upon scientific thought , as the most important psychological processes , which the scientific community individuals depended upon interpreting phenomena with predicting their relationships and future effects . These interpretations are considered as a major behavior of paradigms . According to this study, paradigms are the sources of forces on a scientific thought, which basically, begins with the epistemology background of the scientific community individuals and their initial factors that are formed by cultural and social geneses . Paradigms are restricted by the political, legal and economic forces of that environment and activated by other forces such as social needs and requirements, technological development or economic crises . In addition to the nature of a basic scientific Knowledge which scientific community individuals depend on them in recognizing fields of science .