Résumé

الملخص:
هدفت الدراسة إلى التعرف على طبيعة المحاسبة القضائية ومفاهيمها الأساسية وبيان مجالات استخدامها وأهميتها بهدف تطويرها لتقديم معلومات ذات درجة عالية من الملاءمة تمثلت مشكلة الدراسة في دور المحاسبة القضائية في الحد من الممارسة الابداعية و التلاعب اللذي قد يمس المؤسسات و ضمان حقوق الاطراف المعنية اذ انها تعزيز مصداقية و جودة القوائم المالية و طمأنة المستثمرين ثم بناء نموذج الدراسة و فرضياته اعتمادا على الدراسة السابقة ، اعتمدت الدراسة على المنهج الوصفي التحليلي حيث تكون مجتمع الدراسة من مجموعة من الاكادميين و خبراء محاسبيين و مهنيين ثم تم تحليل نتائج الاستبيان عن طريق البرنامج الاحصائي SPSS و قد توصلت الدراسة الى عدة نتائج اهمها ان تطبيق اساليب مراحل اجراءات المحاسبة القضائية يزيد من فرص الحد من الممارسات الابداعية و كشف الاحتيال.
Summary:
The study aimed to identify the nature of forensic accounting and its
basic concepts, indicate the areas of its use, its importance,
mechanisms, services, related terms and justifications for its interest in
order to develop it to provide information of a high degree of
relevance. The problem of the study was the role of forensic
accounting in limiting creative practices and manipulation that may
affect institutions and ensuring the rights of the concerned parties as it
enhances the credibility and quality of the financial statements. study
model and its hypotheses were built based on previous studies, the
study relied on the descriptive analytical approach, where the study
population consisted of a group of academics, accountants and
professionals, then the results of the questionnaire were analyzed by
the statistical program spss. The study reached several results, the
most important of which is that the application of methods, stages,
procedures, and judicial accounting increases the chances of limiting
creative practices and detecting fraud. The study recommended the
need to rehabilitate and train forensic accountants to provide them
with knowledge for easy detection of any fraud that may affect the
administration, and to make maximum use of the effectiveness of
forensic accounting methods in order to provide quality and reliable
accounting information to users of accounting information, and to
work on developing forensic accounting as it is a new field in the field
of accounting given For its effective role in exposing unethical
practices.
Key words : forensic accounting methods, creative accounting.

Information

Item Type:	Master
Divisions:
ePrint ID:	3579
Date Deposited:	2022-11-21
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/fr/publication/article/3579

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