(جامعة الوادي - University of Eloued, 2017-12-31) حـــولي, محمـــد; دريس, خـــالد; مرزوقي, مرزوقي
At the beginning of this millennium, Algeria has undergone major changes in its accounting practice, mainly in the issuance of the
financial accounting system (SCF), in order to keep abreast of the global economic developments and outward openness. As is
known, economic reality divides institutions into three groups: small, medium, or great according to its turnover, capital or number of
workers. Through this research, we will try to shed light on the new accounting system introduced by the financial accounting system
concerning the Algerian small enterprises.
