See discussions, stats, and author profiles for this publication at: https://www.researchgate.

net/publication/350530442

Review on Programs of International Accounting Standards

Article · March 2021

CITATION READS

1 69

1 author:

Atared Saad Jebur Al-Mashhadi

Al-Mustaqbal University College
13 PUBLICATIONS   16 CITATIONS   

SEE PROFILE

Some of the authors of this publication are also working on these related projects:

‫ )أﺛﺮ اﻟﺘﺪﻗﻴﻖ اﻟﺒﻴﺌﻲ ﻋﻠﻰ إدارة اﻟﻨﻔﺎﻳﺎت اﻟﺼﻠﺒﺔ ﻓﻲ اﻟﺤﻔﺎظ ﻋﻠﻰ ﺑﻴﺌﺔ ﺳﻠﻴﻤﺔ واﻟﺤﺪ ﻣﻦ اﻵﺛﺎر اﻟﺴﻠﺒﻴﺔ ﻋﻠﻰ اﻟﺒﻴﺌﺔ )دراﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ داﺋﺮة ﺑﻠﺪﻳﺔ اﻟﻐﺪﻳﺮ–ﺑﻐﺪاد‬View project

‫ أﺛﺮ اﺳﺘﺨﺪام‬IT‫ ﻓﻲ ﻣﺼﺪاﻗﻴﺔ ﺗﻘﺮﻳﺮ ﻣﺮاﻗﺐ اﻟﺤﺴﺎﺑﺎت ﻟﻠﻮﺣﺪات اﻟﻤﻄﺒﻘﺔ ﻟﻠﻨﻈﺎم‬View project

All content following this page was uploaded by Atared Saad Jebur Al-Mashhadi on 02 April 2021.

The user has requested enhancement of the downloaded file.

 Journal of
Micro & Small Business Management
www.matjournals.com
Review on Programs of International Accounting Standards
Atared Saad Jebur AL-Mashhadi
Lecturer, Department of Accounting, Al-Mustaqbal University College, Iraq
ABSTRACT
The recent review deals with international
accounting standards in world,
International accounting standards are
considered as the standard or basic model
that determines the correct and accurate
methods of disclosure or recognition of the
financial statements of a particular
institution or establishment, with
mentioning the impact of each of the
surrounding circumstances, whether
political, economic or otherwise, on its
productivity, this standard includes the
basics Presentations of financial statements,
in order to compare them with other
statements of the same institution or
establishment, and in different periods. The
standard is keen to apply the criteria for
recognition and disclosure of the value of
liabilities or provisions that are likely to
exist within the institution.
Keywords-- Accounting, International,
Standards, Statement
INTRODUCTION
Many countries of the world adopt
these standards so that some countries of the
world have abandoned their standards and
adopted international standards (including the
European Union) due to their importance in
the era of globalization, and discussions are
now taking place between the International
Accounting Standards Board and the Financial
Accounting Standard Board FASB) in the
United States to adopt international accounting
standards within the United States and these
discussions were intensified after the global
economic crisis that began at the end of the
third quarter of year 2008. International
standards aim to develop a set of accounting
31 Page 31-38 © MAT Journals 2021. All Rights Reserved
Volume-2, Issue-1 (January-June, 2021)
standards that are of high quality,
understandable and applicable to help
participants in the global capital market and
other users to make economic decisions.
In the past few years, the international
standard setting process has achieved
remarkable success in achieving greater
recognition and use of IFRSs. Achieving
harmony in the preparation of financial reports
in various parts of the world is the urgent need
of this era, especially if it is necessary to make
meaningful comparisons of financial
information that emanate from the different
countries that use accounting standards that
differ from each other. Therefore, the urgent
need arose to generalize a common set of
global accounting standards or a global
convergence towards a common accounting
language in the financial world, International
Financial Reporting Standards appear to be the
common international accounting language.
The importance of the financial statements
stems from the fact that they are considered a
link between the company and others, as
others can learn about the various aspects of
the company's activity through these lists.
Loss, and the change in financial position can
be identified by studying the list of sources of
funds and their uses, The financial statements
are an essential source of information that
many groups benefit from inside and outside
the company, as taking any rational decision
depends on the availability of appropriate data
and information and assistance in taking it.
The published financial statements are defined
as a set of basic financial statements issued by
the joint-stock companies arranged in tables,
prepared according to specific specifications,
according to a set of concepts, accounting
principles, and on a rational basis and in a
coordinated manner.
 Journal of
Micro & Small Business Management
www.matjournals.com
ACCOUNTING STANDARDS
Accounting Standards, this
accounting term refers to the model or style
that is considered as a standard on which
things are measured. It is issued, including
what are international accounting standards,
American accounting standards, and other
Egyptian standards, This standard arises based
on the desire to establish an effective business
between official bodies, countries or
federations, and among these standards: the
standard of public presentation and disclosure,
the foreign currency standard, the fixed assets
standard, international accounting standards
and others, and in view of the great importance
of international accounting standards, a special
council was established. Therefore, it is the
International Accounting Standards Board of
the International Accounting Standards
Organization Foundation, which is privately
owned, International accounting standards are
accounting principles that have become
universally accepted. It improves and
harmonizes systems, accounting standards, and
procedures related to the ways in which an
organization presents its financial statements.
It also provides a coherent standard regarding
the inclusion of financial information in
statutory financial reports. The credibility of
international accounting standards is
guaranteed due to their high level,
international recognition and strict procedures
that are followed in preparing and explaining
them. Therefore, financial reporting
comparability, consistency and continuous
improvement capabilities are among the
mainstays of these standards. In order for the
external auditors in the organizations to
prepare the financial statements in accordance
with the international accounting standards
and the International Financial Reporting
Standards or the International Public Sector
Accounting Standards, those organizations that
apply these standards must adhere to all of
them. Since these standards cannot be applied
selectively, most organizations need a
transition period before they are in a position
to apply IPSAS.
Consolidation due to its events are not
comparable to its accomplishments. Other
suggestions within the economic events. The
balances, transactions and revenues will be
excluded and expenses between facilities
32 Page 31-38 © MAT Journals 2021. All Rights Reserved
Volume-2, Issue-1 (January-June, 2021)
within the facility fully economical. Reporting
dates cannot be longer than for the
establishments controlled for more than three
months from the date of the controlling entity's
report.
REVENUE ACCOUNTING STANDARDS
The criterion measures the percentage
of profits in the organization, resulting from
the sale of goods and various goods, in
addition to services and others.
Governmental Aid
It includes grants or aid that is
provided to the government, with stating the
conditions for disclosure and recognition.
Borrowing Costs
In this standard, borrowing costs are
shown, with recognition being an expense,
accounting, reporting and reporting on
retirement Pension Benefit.
Programs
The standard is primarily concerned
with programs for contributions, or benefit
programs for retirees, with the method of their
calculation.
Consolidated Financial Statements
The standard presents all consolidated
statements, along with all procedures for
recognition or disclosure.
Provisions, liabilities and Contingent Assets
The standard seeks to apply the
criteria for recognition and disclosure of the
value of liabilities or provisions that are likely
to exist within the institution financial
instruments.
Recognition and Measurement
The standard is concerned with
achieving principles for recognition and
disclosure of information related to financial
instruments, in addition to measuring them.
 Journal of
Micro & Small Business Management
www.matjournals.com
Agriculture
The standard is concerned with
presenting and processing all accounting and
financial data related to agricultural activities
INTERNATIONAL ACCOUNTING
STANDARD
Financial reporting in
hyperinflationary economies is the inflation
accounting model issued by the International
Accounting Standards Board adopted in April
1989. IAS 29 requires the implementation of
financial capital maintenance in fixed
purchasing power units in terms of the
monthly CPI published. This requirement does
not result in actual maintenance of capital in
units of constant purchasing power as this can
only be achieved by following all changes in
the general price level; any daily changes at
least. The ineffectiveness of (IAS) was clearly
demonstrated by its implementation during the
last eight years of hyperinflation.
ACCOUNTING POLICIES
Adopting International Financial Reporting
Standards Globally
The process of setting international
accounting standards in the past few years has
achieved a number of successes in achieving
greater recognition and use of IFRSs. Whereas
in 2002 the European Union issued legislation
requiring companies listed in Europe to apply
IFRSs in their consolidated financial
statements. The legislation became effective in
2005, and applies to more than 7,000
companies in 28 countries. The process of
adopting IFRS in Europe means that it
replaces national accounting standards and
requirements as a basis for preparing and
presenting the collective financial statements
of companies listed in Europe. Also, there are
many countries outside Europe moving
towards adopting international financial
reporting standards. In 2005 these standards
became mandatory in many countries in
Southeast Asia, Central Asia, Latin America,
South Africa, the Middle East and the
Caribbean countries [4]. In addition to that,
other countries that had adopted National
standards reflect international financial
reporting standards such as Australia and
33 Page 31-38 © MAT Journals 2021. All Rights Reserved
Volume-2, Issue-1 (January-June, 2021)
Hong Kong, and more than 70 countries
required their listed companies to apply IFRSs
when preparing and presenting financial
statements in the year 2005. It is worth noting
that Jordan was one of the first Arab countries
to implement the International Financial
Reporting Standards. The most remaining
exceptions regarding the global recognition of
IFRSs are the United States, Japan and
Canada, according to the criteria for the size of
their capital markets, as companies in these
countries are still required to follow domestic
accounting standards [5].
Attempts to set standards at the
international level began with the beginning of
the current century, when the first accounting
conference was held in 1904 in St. Louis, in
the United States, under the auspices of the
Union of Certified Public Accountants, and the
focus of the conference revolved around the
possibility of unifying accounting laws
between countries.
INTERNATIONAL ACCOUNTING
STANDARDS ORGANIZATIONS
Organizations, including the International
Accounting Standards Committee (IASC)
The International Accounting
Standards Committee, from 1973 to 2001, was
the body responsible for setting international
standards. The most important objective of this
committee is to urge national accounting
standards framers around the world to improve
and unify national accounting standards, and
this committee has always been linked with
international accounting in a special
relationship, and the International Accounting
Standards Committee was established in the
year 1973 through an agreement between
professional accounting bodies in Nine
countries, Since 1982, its membership has
consisted of all professional accounting bodies
that were members of the International
Federation of Accountants, i.e. more than 100
countries. “Trough 1989 the International
Accounting Standards Committee developed
and published the conceptual framework for
preparing and presenting financial statements,
and in 2001 this framework was amended by
the International Accounting Standards Board
(IASB). The conceptual framework constitutes
the general framework that guides the
International Accounting Standards Board in
 Journal of
Micro & Small Business Management
www.matjournals.com
the process of issuing standards. Future and in
the development of production adjustments to
present standards, besides in the progression of
talking any of the accounting disputes that are
not directly moves in the recent international
accounting values. International Federation of
Accountants (IFAC).
Many countries of the world adopt
international accounting standards for the
absence of local standards as national
standards, and others follow accounting
standards based on international accounting
standards, in addition to the fact that a large
number of large multinational companies
adopt these standards, and the number of
countries participating in the International
Federation of Accountants exceeds 100
countries. Therefore, international accounting
standards are applied more than other
standards, as it has become more prevalent in
various countries of the world, which
prompted the European Union, Australia and a
number of other countries to follow them to
keep pace with the process of accounting
harmony in the world, and the year 2005 was
set as the date for implementation.
International accounting standards are based
on principles and concepts, while American
accounting standards are based on rules and
provisions, and do not focus much on the
subject matter of substance over the form
adopted by international standards. The
International Federation of Accountants 8 was
established in October 1977, according to an
agreement concluded between 63 professional
accounting organizations from 49 countries of
the world. It aims to develop and support the
profession of auditing and raise the degree of
standardization of the practice of the
profession through the issuance of
international auditing assets. The profession of
auditing and issuing curse the principles of
international auditing (ISA) and in return left
the issue of international accounting standards
to the international accounting standards
committee, which later became the
international accounting standards board.
The Impact of Business Developments on
International Accounting Standards
Developments in global trade would
lead to a new wave of relaxing rules and
34 Page 31-38 © MAT Journals 2021. All Rights Reserved
Volume-2, Issue-1 (January-June, 2021)
procedures and reforming domestic
economies. The demand for business capital
that is expected to grow from the major capital
markets depends on the compatibility of local
public accounting principles and international
accounting standards. They will also need to
find compatibility between their local
approach to applying international accounting
standards and the American public accounting
standards, which are the standards applicable
to financial reporting in the major capital
markets in the world. Financial statements are
considered one of the most important sources
of information that investors, lenders, financial
analysts and other interested parties rely on in
the process of making economic decisions
related to the company, and most companies
publish financial statements through the
annual, semi-annual or quarterly report, and
the report contains in addition to the lists
finance other additional information that may
not be required by international accounting
and financial reporting standards. The
procrastination began in achieving the
convergence between IFRS and GAAP in the
United States in 2012, with the IASB
suggesting that it no longer seeks to converge
with GAAP. By 2013, more than 100
jurisdictions required the use of IFRSs for all
private entities with public accountability in
their capital markets, and 115 states had
committed to public commitments in support
of convergence of accounting standards
INTERNATIONAL ACCOUNTING
BRANCHES
The science of accounting is divided
into several branches according to the
authority that performs the accounting
operations and activities, including:
1. Financial Accounting: Financial
accounting is a branch of the science of
accounting, and it is concerned with
providing and reviewing accounting
information in relation to the financial
situation, and it is included in the list of
financial position, This is described as
financial performance, and that is in
accordance with the accounting standards.
2. Accounting Administration: It is a set of
information that is used in private
institutions and companies, and it is
highly confidential, that is, it can only be
 Journal of
Micro & Small Business Management
www.matjournals.com
viewed by a specific number of decision-
makers and decision-makers. Cost
accounting: It is the science concerned
with collecting, recording and classifying
data in an effort to present it to
management and use it for planning,
control and decision-making purposes.
3. Tax Accounting: This branch of
accounting science is known as a set of
books and papers that take a financial
character and are considered as a link
between the company and the official
authorities.
4. Governmental Accounting: It is the
branch that deals with the study of
principles and interest in them. This
branch controls the operations through the
estimation and recording of the
accounting activities.
Insurance Contracts in International
Accounting
The International Financial Reporting
Standard is the first standard issued by the
International Accounting Standards Board that
deals with insurance contracts in terms of the
accounting treatment of the report on
insurance contracts, and the disclosures related
to the identification and interpretation of
amounts related to insurance contracts. The
proposals mentioned in the standard are
considered Very simple compared to the
comprehensive review of insurance accounting
according to the Council’s perception This
standard was introduced to allow insurance
companies to comply with the adoption of
international standards in Europe and
elsewhere in the year 2005, and the standard is
designed to make limited improvements to
accounting practices and an understanding of
the salient aspects associated with accounting
for insurance contracts, This standard includes
a new definition of an insurance contract,
which will lead to the redefinition of many
"insurance" policies as investment contracts
and their compliance with the international
accounting standard. Under this standard, the
insurance contract is the contract whereby one
of the parties (the insurance company) accepts
a significant insurance risk from the party.
Another (policyholder) agreed to compensate
the policyholder for a specific, uncertain future
event (the insured event) that negatively
35 Page 31-38 © MAT Journals 2021. All Rights Reserved
Volume-2, Issue-1 (January-June, 2021)
affects the policyholder. This standard aims to
define the method of preparing financial
reports for insurance contracts by any
company that issues such contracts, This
standard does not address other aspects related
to the accounting treatments that the insurance
company undertakes, such as the accounting
treatment of the financial assets that the
insurance company maintains and the
liabilities that it issues
RESOURCE ASSESSMENT IN
INTERNATIONAL ACCOUNTING
Evaluation of mineral resources
(Representing natural resources), oil fields,
natural gas, phosphate mines, gold, coal,
forests, and others. The most important feature
of it is its need for huge financial investments,
and it needs a relatively long period of time
from the start of work until the start of
resource extraction. ”. This standard deals with
preparing financial reports for exploration or
evaluation of mineral resources, including
minerals, oil, natural gas, and similar non-
renewable resources. In order for the external
auditors in the organizations to prepare the
financial statements in accordance with the
international accounting standards and the
International Financial Reporting Standards or
the International Public Sector Accounting
Standards, those organizations that apply these
standards must adhere to all of them. Since
these standards cannot be applied selectively,
most organizations need a transition period
before they are in a position to apply IPSAS.
Some of the accounting policies in the
program and its reporting procedures will be
subject, directly and in relative terms, to
amendment in order to achieve compliance
with a number of international accounting
standards/international financial reporting
standards or international public sector
accounting standards, while others need some
time to prepare. And before the program can
commit to full accrual accounting and other
criteria, The statute, general rule, and the
program’s financial system (bylaws and
systems) were subjected to review to see what
changes were required to be introduced before
the program could fully move from its current
method of preparing financial reports every
two years based on the United Nations system
accounting standards towards the approval of
 Journal of
Micro & Small Business Management
www.matjournals.com
an annual financial reporting based on
International accounting standards such as
International Accounting Standards /
International Financial Reporting Standards
for Public Sector Accounting.
It should be noted that the regulations
and systems do not prevent the program from
applying international accounting standards,
provided that:
1. Amending the accounting standards of the
United Nations system to allow the
application of internationally accepted
accounting standards,
2. That the program continues to issue
audited financial statements every two
years.
It requires the financial system that
WFP prepare financial statements in
accordance with the United Nations system
accounting standards. Therefore, if there is no
change to these last standards to match the
international accounting standards that the
program ultimately chooses, then this financial
system requires an amendment before the
program can make a complete transition to the
new standards. On the other hand, during the
transitional period, the program can implement
improved reporting standards in line with
international standards while continuing to
adhere to the United Nations system
accounting standards, which provides
flexibility and does not restrict the application
of reporting standards higher than those
required under the United Nations system
accounting standards. Prior to the full
implementation of international accounting
standards, the Secretariat intends to initiate a
full review of the regulations and systems,
submit proposals to the Board and obtain
approval from higher levels, as stipulated in
the Articles of Association, General
Regulations and Financial Regulations.
CONCLUSION
Widely exported companies naturally
are subject to the greatest demanding
standards. Small besides midsized industries
often follow additional simplified standards,
advantageous any specific exposes required
through their specific lenders and
shareholders. Some firms operate on the cash
procedure of accounting which can often be
36 Page 31-38 © MAT Journals 2021. All Rights Reserved
Volume-2, Issue-1 (January-June, 2021)
simple with straight accelerative. Superior
firms most often operate on an accrual basis
REFERENCE
1. Bradshaw, M., Callahan, C., Ciesielski, J.,
Gordon, E. A., Hodder, L., Hopkins, P.
E.,& Yohn, T. L. (2010). Response to the
SEC’s proposed rule—Roadmap for the
potential use of financial statements
prepared in accordance with International
Financial Reporting Standards (IFRS) by
US issuers. Accounting Horizons, 24(1),
117-128, DOI:
https://doi.org/10.2308/acch.2010.24.1.11
7
2. FASB (2019). Convergence with the
International Accounting Standards Board
(IASB). Available at:
https://www.fasb.org/intl/convergence_ia
sb.shtml
3. Chair Mary Jo White (2017). A U.S.
Imperative: High-Quality, Globally
Accepted Accounting Standards". U.S.
security and exchange commission.
Available at:
https://www.sec.gov/news/statement/whit
e-2016-01-05.html
4. Remi Forgeas, CPA Insider (2008). Is
IFRS That Different From U.S. GAAP?
AICPA, Available at:
https://www.ifrs.com/overview/General/d
ifferences.html
5. KPMG (29 March 2018). Conceptual
Framework – The new foundation for
IFRS. Available at:
https://home.kpmg/xx/en/home/insights/2
018/03/revised-conceptual-framework-
290318.html
6. Mazars (25 June 2018). Key Features of
the New IFRS Conceptual Framework.
Available at: https://blog.mazars.us/key-
features-of-the-new-ifrs-conceptual-
framework/
7. Deloitte (2018). Conceptual Framework
for Financial Reporting 2018. Available
at:
https://www.iasplus.com/en/standards/oth
er/framework
8. Deloitte (2019). IAS 7—Statement of
Cash. Available at:
https://www.iasplus.com/en/standards/ias/
ias7
 Journal of Volume-2, Issue-1 (January-June, 2021)
Micro & Small Business Management

www.matjournals.com

9. Deloitte (13 July 2012). Work Plan for https://papers.ssrn.com/sol3/papers.cfm?a

the Consideration of Incorporating bstract_id=1752809
International Financial Reporting 16. Dobija, D., & Klimczak, K. M. (2010).
Standards into the Financial Reporting Development of accounting in Poland:
System for U.S. Issuers, SEC staff., Market efficiency and the value relevance
Available at: of reported earnings. The international
https://www.iasplus.com/en/news/2012/ju journal of accounting, 45(3), 356-374.
ly/sec-report-on-work-plan-for-ifrss Available at:
10. Emily Chasan, (13 July 2012). "SEC Staff https://doi.org/10.1016/j.intacc.2010.06.0
Offers 127 Pages of Reasons Not to 10
Adopt IFRS". Wall Street Journal. 17. Wang, S., Kirillova, K., & Lehto, X.
Available at: (2017). Travelers’ food experience
https://www.wsj.com/articles/BL-CFOB- sharing on social network sites. Journal
2355 of Travel & Tourism Marketing, 34(5),
11. Jagdish, Pathak (2000). IT Audit 680-693. Available at:
Approach, Internal control, and Audit https://doi.org/10.1080/10548408.2016.12
Decisions of An IT Auditor. IIA, 24751
Available at: 18. Dennes, Anita 2000). Best Practice for
https://resources.infosecinstitute.com/topi Audit Efficiency. Journal of
c/itac-planning/Charles Lee (6 February Accountancy. Available at:
2013). Why fair value isn't fair. Stanford https://www.journalofaccountancy.com/is
Business., Available at: sues/2000/sep/bestpracticesforauditefficie
https://www.gsb.stanford.edu/insights/cha ncy.html.
rles-lee-why-fair-value-accounting-isnt- 19. Dinapoli, T. P. (2007). Standards for
fair Internal Control. Access through the
12. H David Sherman and S David Young (1 Internet:
July 2016). Where financial reporting still http://www.osc.state.ny.us/agencies/ictf/d
fall short. Harvard Business review. ocs/intcontrol_stds.pdf
Available at: (PDF) THE CONCEPT OF INTERNAL
https://hbr.org/2016/07/where-financial- CONTROL SYSTEM: THEORETICAL
reporting-still-falls-short ASPECT. Available from:
13. Atared saad jebur AL-Mashhadi., & Al- https://www.researchgate.net/publication/
Fadhel, M. A. (2020). The Role of 330519076_THE_CONCEPT_OF_INTE
Knowledge Machinery in Supporting RNAL_CONTROL_SYSTEM_THEORE
Financial and Accounting Transparency TICAL_ASPECT [accessed Mar 31
in the Economic Unit. PalArch's Journal 2021].
of Archaeology of 20. IFRS Foundation (2012). The
Egypt/Egyptology, 17(8), 931-956, unaccompanied IASs and their technical
Available at: summaries. Available at:
https://www.archives.palarch.nl/index.ph https://www.ippnou.ru/print/010512/
p/jae/article/view/6330 . 21. IAS Plus, (2012). SIC D26-IAS Plus.
14. Daske, H., Hail, L., Leuz, C., & Verdi, R. Deloitte. Available at:
(2013). Adopting a label: Heterogeneity https://www.iasplus.com/en/standards/mis
in the economic consequences around c/draft-interpretations/interp79
IAS/IFRS adoptions. Journal of 22. Deloitte (2018). IFRIC Interpretations.
accounting research, 51(3), 495-547. Available at:
Available at: https://www.iasplus.com/en/standards/ifri
https://doi.org/10.1111/1475-679X.12005 c
15. Klimczak, K. M. (2011). Market reaction 23. Bruns, A. & Humphreys, S. (2005). Wikis
to mandatory IFRS adoption: Evidence in teaching and assessment: The
from Poland. Accounting and M/Cyclopedia project. ACM digital
Management Information Systems, 10(2), Library. Available at:
228-248. Available at: https://dl.acm.org/doi/10.1145/1104973.1
104976

37 Page 31-38 © MAT Journals 2021. All Rights Reserved

 Journal of Volume-2, Issue-1 (January-June, 2021)
Micro & Small Business Management

www.matjournals.com

24. Choy, S. O., & Ng, K. C. (2007). 27. Vian Abdalrahman, Ibtisam Ali, Atared
Implementing wiki software for saad jebur AL-Mashhadi , The Role of
supplementing online Shari'a Supervision and Internal Audit in
learning. Australasian Journal of Combating Money Laundering in Islamic
Educational Technology, 23(2). DOI: Banks., journal of advanced economic
https://doi.org/10.14742/ajet.1265 research ., 2020 / ) ISS:01( V:05 / ISSN :
25. de Pedro Puente, X. (2007, October). 2572-0198.
New method using Wikis and forums to 28. Atared Saad Jebur AL-Mashhadi. Review
evaluate individual contributions in on Development of The Internal Control
cooperative work while promoting System ., Journal of Accounting
experiential learning: results from Research, Business and Finance
preliminary experience. In Proceedings of Management, Volume-2, Issue-1
the 2007 international symposium on (January-June, 2021) .
Wikis (pp. 87-92), Available at: https://www.researchgate.net/profile/Atar
https://dl.acm.org/doi/abs/10.1145/12969 ed-Saad-Al-Mashhadi .
51.1296961 . 29. Notari, M. (2006, August). How to use
26. Miyazoe, T., & Anderson, T. (2010). a Wiki in education: 'Wiki based
Learning outcomes and students' effective constructive learning'.
perceptions of online writing: In Proceedings of the 2006
Simultaneous implementation of a forum, international symposium on
blog, and wiki in an EFL blended learning Wikis (pp. 131-132). DOI:
setting. System, 38(2), 185-199. DOI: https://doi.org/10.1145/1149453.114
https://doi.org/10.1016/j.system.2010.0 9479
3.006.

38 Page 31-38 © MAT Journals 2021. All Rights Reserved

View publication stats