القائمون على التعليم المحاسبي بين الميتافيزيقيا (ماوراء الطبيعة) والمحاسبة

Abstract

    The term metaphysics as used by Aristotle mean "Beyond Nature" which exceeds the physical science, it is noticeable that the different meanings qiven to  this word today, make them all carry part of the meaning of the Aristotelian her and it would be Find an attempt by the researchers to study and determine the effect is clear for the use of Metaphysics as a tool However, those in charge of accounting education in clarifying the concepts and foundations of accounting is difficult for people from outside the accounting profession detect them and analyze their contents.

      The problem of the research  is highlighted in the development of interpretations to answer the following question iIs there confirms the use any evident that  those in charge of accounting education of metaphysics as a tool to illustrate the concepts and principles and accounting principles and assumptions that are difficult for students studying accounting to understand them as they are, the research aims to determine the effect is clear for the use of Metaphysics as a tool, however, those who on accounting education to clarify the concepts and foundations of accounting through the definition of the concept and dimensions of Metaphysics by how they managed those in charge of accounting education to explain the basics of accounting work in respect of the concepts and principles and accounting principles and assumptions for students studying accounting, concluded the study a set of conclusions, most notably those who's ability to accounting education from the use of the concept of metaphysics as a tool to illustrate the basics of accounting work and without which it can not be anyone from outside the profession of accounting work so accommodating and thus emphasize the ability to use the concept of metaphysics as a tool of the environment around them in order to clarify the basics of accounting work for students.

   While the most important recommendations of this research is the need to disseminate scientific and accounting and awareness so as to clarify the tools used by the organizers of the accounting education illustrate the basics of accounting work for students.