Abdul Razzaq Mohammed Othman
One of the basic concepts in accounting disclosure: the concept of transparency which focuses on the idea of providing information to the extent necessary for their quality and assist decision makers in making appropriate decisions for them. It is not necessary that this information is the same amount and quality in order to qualify as transparent, which means that transparency is not just a concept, but it should not even be affected by the ambient conditions. And its interpretation differs from one environment to another according to the pattern of investors and the nature of their decisions. My concept of transparency is consistent with the idea of abstract transparency, which means: to provide the necessary information to the extent and quality of a particular decision-maker so that it uses this information in its decision-making at which described the information as transparent information. Research Hypothesis: that transparency is not just a concept and that by addressing the concept of transparency in the vicinity of an international environment through the study of two different environments America and Japan as well as the concept of transparency through its relationship to the concepts of caution and maturity. The research reached to the conclusion that: the concept of transparency is not just different from the other to the environment and affected the pattern of user decisions as well as their nature and that the information own accounting applications conservative may be transparent or non-transparent and according to the nature of users and the accrual basis may not provide transparent information.
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