The Fairness Approach to Developing the Intellectual Framework of Accounting and its Impact on the Function of Accounting Disclosure - An Analytical Study of the Opinions of A Sample of Academics in Iraqi Universities

The study aims to identify the concept and importance of accounting fairness and its three criteria (benefit, equality, justice, and neutrality) in an attempt to develop the intellectual framework for accounting and how it is reflected in the accounting disclosure function, in light of the problem of the study, which was formulated as saying that there was not sufficient attention to the approach to fairness in developing the accounting intellectual framework. Despite the partial interest in some of the standards within this approach, and to achieve the objectives of the study and test its hypotheses, the study relied on the primary data, as it was investigated through the main tool of the study (the questionnaire), which was designed based on previous studies and the theoretical framework of accounting theory and its components. The sample consisted of 50 professors and assistant professors with doctoral degrees who were selected randomly from Iraqi universities. The descriptive statistical analysis was employed to analyze the study variables and test their hypotheses using the Statistical Package for the Social Sciences (SPSS). The main result was that the approach meets fairness criteria based on benefit, equality, and justice. Neutrality is the requirement of the social nature of accounting as well as ensuring the acceptance of accounting methods and applications by the beneficiary parties . The study concluded with several recommendations, the most important of which is that adopting the fairness approach through its three criteria (the fairness and equality standard, the benefit standard, and the neutrality standard) contributes to developing the intellectual framework of the current accounting theory and has a great impact on achieving the objectives of the fairness function.