The Objectives and Users of Financial Statements are the Missing Link in the Algerian Conceptual Framework: A Critical Analysis Study
| المصدر: | المجلة الجزائرية للتنمية الإقتصادية |
|---|---|
| الناشر: | جامعة قاصدي مرباح - ورقلة |
| المؤلف الرئيسي: | Gag, Hadjira (Author) |
| المجلد/العدد: | مج9, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يونيو |
| الصفحات: | 413 - 428 |
| DOI: |
10.35156/1433-009-001-027 |
| ISSN: |
5302-2392 |
| رقم MD: | 1271871 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Conceptual Framework | Users of Financial Reporting | Objectives of Financial Reporting | Stewardship | Decision Usefulness
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
This study aims to shed light on the users and objectives of the financial statements and highlight their role in building conceptual frameworks. This research paper deals with the main concepts of the objectives of financial reporting which are: "stewardship" and " decision usefulness", and the controversy surrounding them internationally. In addition to that, the study also focuses on the level of the conceptual framework of the financial accounting system. The latter adopted the Anglo-Saxon reference, and analyzed the suitability of these objectives to the Algerian business environment using the analytical and comparative method. This study concluded that the difference in the culture of management practices at the global level constitutes obstacles to accepting these concepts. It also concluded that Algeria implicitly adopted the objectives and users of the financial statements in its conceptual framework. |
|---|---|
| ISSN: |
5302-2392 |
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