The Financial Accounting System In Algeria After A Decade Of Use: Reality, Challenges And Opportunities
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Date
2023-03-31
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جامعة الوادي - University of Eloued
Abstract
The Algerian accounting system has witnessed various changes since its independence. This was due to
a reason which is going in parallel with the developments found in the global economy. Along this line of
thought, this study aims at highlighting the different changes which were occurred at the levels of the accounting
system in Algeria. Therefore, it starts with the general accounting scheme, then the national accounting scheme,
and currently the financial accounting system. These changes which have occurred in the accounting system
were aimed at improving the effectiveness and quality of the system they also intended to work following the
international accounting standards with a global consensus. These changes aimed as well as at increasing the
transparency and accounting disclosure, thus, at the level of Algeria, the regulations and laws have to be adapted
in order to suit the situation of the Algerian economy and activate the financial markets
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مقال
Keywords
Accounting ; Financial accounting system ; International accounting standards ; Obstacles ; Challenges.
Citation
Bachiri، Afaf. The Financial Accounting System In Algeria After A Decade Of Use: Reality, Challenges And Opportunities. مجلة إقتصاد المال والأعمال.مج 08. العدد01. 2023/03/31 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]