أساليب و اجراءات المحاسبة الابداعية في القوائم المالية و الحد من آثارها -دراسة ميدانية-
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Date
2023-03-31
Authors
Journal Title
Journal ISSN
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Publisher
جامعة الوادي - University of Eloued
Abstract
This study aims to highlight the impact of creative accounting on the financial statements in Algeria, so that
the dimensions of the financial statements were represented in (budget, table of results accounts, table of
treasury flows, table of capital changes).
The study community was represented by university professors and accountants in Algeria, where the
questionnaire was used as a means of collecting the study data, where more than (50) questionnaires were
distributed to a sample of university professors and accountants and we obtained (42) questionnaires, and the
researcher used the statistical package program (SPSS) to analyze the data.
The study found that there is an impact of creative accounting on the balance sheets and the table of
accounts of results, while there is no effect on the lists of cash flows and capital changes.
Description
مقال
Keywords
المحاسبة الابداعية ; الجداول المالية ; الميزانية, creative accounting, financial tables, budget.
Citation
بعيليش، عائشة. أساليب و اجراءات المحاسبة الابداعية في القوائم المالية و الحد من آثارها -دراسة ميدانية-.مجلة اقتصاد المال والأعمال.مج 08. العدد01. 2023/03/31 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]