نموذج مقترح للمحاسبة عن الكوارث والازمات : دراسة تحليلية تطبيقية بالتطبيق علي مشكلة الحرب في دارفور

Abstract

Abstract The research problem represented in the lack of theoretical or practical framework, of accounting for disasters and crisis impacts, despite various and far extent dimensions ofimpacts arising from catastrophic events on societies and world economics, as a result ofwars. Besides that, reports and financial statements of general purpose (with its status quo situation) do not disclose such impacts and dimensions, despite its significance. Therefore, theoretical and practical constrains of accounting theory components do not allow for potentiality of accounting treatment of financial and economic impacts arising fijom exceptional and calamitous events, despite its tremendousness and risks accompanying it. This fact has placed accountants before a hard defiance, regarding the existence of a reasonable accounting method, for reporting on consequences and impacts of those events. In addition to inevitability of disclosing the already existing accounting role, that serves communities in such circumstances. This fact, leads to the necessity of existence of scientific and practical framework of accounting for disasters and crisis, as one of the current accounting problems. The study aims to develop the conceptual and practical components for accounting theory and practice to properly functioning in catastrophic circumstances. The study also aims to find out a scientific framework and practical sample of measurement, disclosure, and reporting on various impacts of disasters and crisis on the different and numerous kinds of accounting units. The significance of this study arising fi"om the increase of disasters and crisis impacts on the societies, therefore the accounting science should play a leading role to deal with such impacts. There is also a lack of researches and studies in these fields which can be considered as the most modern issues of contemporary accounting

problems, as well as the need of contemporary accounting library for such issues. To achieve research’s objectives the researcher has tested the following hypotheses: l- Disasters and crisis affect accounting theory and accounting practice. 2- Accounting information for disasters and crisis, affect financial statements data and decisions of it users, alike. 3- The Proposed accounting model objectively enables accounting treatment for the impacts of disasters and crisis on financial statements data. To review theoretical framework of the study and extract conceptual findings, the researcher has adopted the deductive, inductive and the historical approaches, as well as the descriptive analytical approach in using the sample method to apply the field study. Researcher has proved the above-mentioned theses and arrived at the following findings: 1- Disasters and crisis have direct and in direct economic and social impacts on accounting thought and practice. 2- Decisions’ users, at the different levels, national and social, need information about impact of losses and gains of disasters and crisis, on different accounting units. 3- The Proposed accounting model objectively enables accounting treatment for the impacts of disasters and crisis on financial statements data. Researcher recommends the following: l-Accountants should be more interested, in the disastrous events, that overwhelming the world, such as, wars, aids, floods, tsunami and birds’ flu. These phenomena should incite their accounting thinking, in terms of its impacts and the necessity of taking part in the limitation _ procedures of these phenomena, as well as mitigation of its impacts and laying down solutions for it.