Dr.. Jaber Hussein Al-Mansoori            Dr.. Imad Abdul Sattar Al-Mashkour 

Administrative College of Technology / Basra 


  In this paper the authors  analysis four of the most important and influent in accountants effectiveness  of constitutive in  professional  of accounting, this four foundation are (Framework concept , Accounting and auditing standers, The base and ethics of the occupation and accounting education). Even more the authors studded the roles of the Professional and educational organizations in the rehabilitation of accountants and its responsibility to organizing and developing the professional. This paper applied two categories of survey to both of (academicals accountant and professional accountant) and the result showed the roles of constitutive of the accounting profession  in raising the effectiveness of accountants and enables them to provide Relevance information and Reliability leads to giving a clear view of the beneficiaries and make more accurate  decisions. This studyCharacterized between the framework concept  and accounting education interims of raising the effectiveness of accountants more than other variables

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