An Attempt to Evaluate the Legitimacy of Accounting Reform Decision in Developing Countries under IFRS: An Analytical Perspective of the New Institutional Theory: Case Study of Algeria
| المصدر: | مجلة الاقتصاد والتنمية المستدامة |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير - مخبر اقتصاديات الطاقات المتجددة ودورها في تحقيق التنمية المستدامة |
| المؤلف الرئيسي: | Mehaoua, Amel (Author) |
| مؤلفين آخرين: | Khaldi, Farah (Co-Author) , Salhi, Nadjia (Co-Author) |
| المجلد/العدد: | مج4, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | ديسمبر |
| الصفحات: | 7 - 20 |
| ISSN: |
2661-7986 |
| رقم MD: | 1252049 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Financial Reporting Standards (IFRS) | New Institutional Theory | Accounting Reform | Algeria
|
| رابط المحتوى: |
عدد مرات التحميل
7
| LEADER | 02414nam a22002417a 4500 | ||
|---|---|---|---|
| 001 | 2002801 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 667951 |a Mehaoua, Amel |e Author | ||
| 245 | |a An Attempt to Evaluate the Legitimacy of Accounting Reform Decision in Developing Countries under IFRS: |b An Analytical Perspective of the New Institutional Theory: Case Study of Algeria | ||
| 260 | |b جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير - مخبر اقتصاديات الطاقات المتجددة ودورها في تحقيق التنمية المستدامة |c 2021 |g ديسمبر | ||
| 300 | |a 7 - 20 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b Despite the criticism of the legitimacy of the international financial reporting standards (IRFS), Algeria has adopted a reform strategy that takes IFRS to keep pace with economic development and efficiency requirements. However, this strategy was the matter of criticism and accountability of the key actors .Through this study, we aim to evaluate the legitimacy of accounting reform in developing countries from the perspective of the new institutional theory. To do this, we adopted a case study of Algeria by using a variety of tools such as: interview, observation and analysis of archival data. On the base of sociological approach of the new institutional theory, the study finds that the accounting reform in Algeria does not legitimate, because institutional pressure is a major factor that drives the decision of the reform on one hand, and on the other hand, the dominance of the state in making and managing accounting reform. | ||
| 653 | |a المحاسبة المالية |a المعايير الدولية |a الجودة الشاملة |a الأداء المؤسسي | ||
| 692 | |b International Financial Reporting Standards (IFRS) |b New Institutional Theory |b Accounting Reform |b Algeria | ||
| 700 | |9 667952 |a Khaldi, Farah |e Co-Author | ||
| 700 | |a Salhi, Nadjia |e Co-Author |9 667953 | ||
| 773 | |4 الاقتصاد |6 Economics |c 001 |e Journal of Economics and Sustainable Development |f Mağallaẗ al-iqtiṣād wa al-tanmiyaẗ al-mustadāmaẗ |l 003 |m مج4, ع3 |o 2161 |s مجلة الاقتصاد والتنمية المستدامة |v 004 |x 2661-7986 | ||
| 856 | |u 2161-004-003-001.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1252049 |d 1252049 | ||
عناصر مشابهة
-
New Developments in the Practice of Public Accounting under Law 23-07: Field Study for an Educational Institution
بواسطة: Anouar, Aida منشور: (2024) -
Effectiveness of Strategic Planning on Developing Performance in Sudanese Higher Education Institutions from Total Quality Perspective: Case Study Sudan University of Science and Technology
بواسطة: العبيد، سهام حيدر الدرديرى منشور: (2024) -
The Relevance of International Accounting Standards to Developing Countries : Saudi Arabia as A Case Study
بواسطة: Habbash, Murya S. منشور: (2006) -
Accounting Development and Accounting Standards Setting in EU and Islamic Countries : A Comparative Study of Europe and Saudi Arabia
بواسطة: Al Zahrani, Abd Allah Saad منشور: (2010) -
A Suggested Approach to Adapt the Implementation of International Financial Reporting Standards "IFRs" in the Less Economically Developed Countries: A Syrian Case Study
بواسطة: البهلول، محمد عبدالغني منشور: (2012)
