The Role of Accounting Innovation in Enhancing Entrepreneurship and its Reflection on Eliminating the Unemployment of Iraqi Youth (Potential – Developmental Study)

Abstract

This research paper focuses on studying the three research variables, which are the Innovation in general and the Accounting Innovation particularly, to explore its relation and influence on the Entrepreneurship Approach, in order to encourage the  Iraqi Youth to establish their Macro, Small, and Medium Enterprises (According to different criteria’s and standards of classification those enterprises, such as: Number of employees, the value of capital, the amount and volume of sales and other standards). In alien with this approach the research aims to clarify the possibility of eliminating the unemployment among Iraqi Youth.

Especially this Eco-Social Problem is facing critically during the last 22 years, since 2003. That’s why this research paper raised some questions that reflecting the statement problem, and contents the research importance, research objectives, research hypotheses, research variables.

The main conclusion of this research is there a direct relationship between the accounting innovation and entrepreneurship from one side and between developing the macro, small and medium enterprises and eliminating the unemployment of Iraqi youth from another side. Accordingly, the researcher’s advice to establish a special Authority for Developing the Macro, Small and Medium Enterprises (MSME) to take care of mobility the Iraqi youth.