Hanane CHAOUR (2024) معوقات تبني المجلس الوطني للمحاسبة لمعايير الإبلاغ المالي الدولية وأثره على بيئة المحاسبة في الجزائر-دراسة عينة من المؤسسات في الشرق الجزائري-. univ of souk ahras
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Abstract
Abstract
This study aims to highlight the basic requirements that the Algerian environment may have for the successful application of international financial reporting standards in a correct manner, as it relied on surveying the opinions of specialists in this field.
We followed the descriptive approach in presenting theoretical concepts, and we also resorted to using the comparative approach to make the comparisons required in the study. As for the applied aspect, we relied on the analytical approach to analyze and interpret the data obtained.
This study concludes that the Algerian environment still lacks the necessary mechanisms that comply with these standards. Therefore, the government must deepen awareness among various actors in the accounting field, including Professional unions, researchers, accounting companies and offices, public and private sector institutions, of the importance of providing a suitable environment for applying these standards. Especially after the emergence of what is known as international sustainability standards.
Keywords: International Financial Reporting Standards; Financial Accounting System; Accounting Reforms; Accounting Environment.
This study aims to highlight the basic requirements that the Algerian environment may have for the successful application of international financial reporting standards in a correct manner, as it relied on surveying the opinions of specialists in this field.
We followed the descriptive approach in presenting theoretical concepts, and we also resorted to using the comparative approach to make the comparisons required in the study. As for the applied aspect, we relied on the analytical approach to analyze and interpret the data obtained.
This study concludes that the Algerian environment still lacks the necessary mechanisms that comply with these standards. Therefore, the government must deepen awareness among various actors in the accounting field, including Professional unions, researchers, accounting companies and offices, public and private sector institutions, of the importance of providing a suitable environment for applying these standards. Especially after the emergence of what is known as international sustainability standards.
Keywords: International Financial Reporting Standards; Financial Accounting System; Accounting Reforms; Accounting Environment.
Information
| Item Type | Thesis |
|---|---|
| Divisions |
» Faculty of Economic, Commercial and Management Sciences |
| ePrint ID | 5168 |
| Date Deposited | 2024-09-18 |
| Further Information | Google Scholar |
| URI | https://univ-soukahras.dz/en/publication/article/5168 |
BibTex
@phdthesis{uniusa5168,
title={معوقات تبني المجلس الوطني للمحاسبة لمعايير الإبلاغ المالي الدولية وأثره على بيئة المحاسبة في الجزائر-دراسة عينة من المؤسسات في الشرق الجزائري-},
author={Hanane CHAOUR},
year={2024},
school={univ of souk ahras}
}
title={معوقات تبني المجلس الوطني للمحاسبة لمعايير الإبلاغ المالي الدولية وأثره على بيئة المحاسبة في الجزائر-دراسة عينة من المؤسسات في الشرق الجزائري-},
author={Hanane CHAOUR},
year={2024},
school={univ of souk ahras}
}