on this
sector as well as the extent of the difference between the accounting systems used in the agriculture sector. To
achieve this, a questionnaire has been developed to collect the necessary data from the sample of the study. The
sample consists of fifty employees working in the financial sector at the agriculture sector. It has been shown from
the analysis of the results that there is weakness in the accounting systems applied by the study sample companies.
In addition, the study shows that there is a difference between the accounting policies that are used in the
agriculture sector and policies and items of the International Accounting Standard No. (41) for agriculture; the
accounting systems used are traditional systems as the financial reporting is limited to the income statement and
balance sheet, as shown by the similarity between the accounting systems used in the study sample companies.