The Financial Accounting System in Algeria after a Decade of Use: Reality, Challenges and Opportunities
| المصدر: | مجلة اقتصاد المال والأعمال |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي |
| المؤلف الرئيسي: | Bachiri, Afaf (Author) |
| المجلد/العدد: | مج8, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | مارس |
| الصفحات: | 947 - 960 |
| ISSN: |
2543-3660 |
| رقم MD: | 1372566 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting | Financial Accounting System | International Accounting Standards | Obstacles | Challenges
|
| رابط المحتوى: |
عدد مرات التحميل
4
| LEADER | 02007nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2123959 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |a Bachiri, Afaf |e Author |9 680217 | ||
| 245 | |a The Financial Accounting System in Algeria after a Decade of Use: |b Reality, Challenges and Opportunities | ||
| 260 | |b جامعة الشهيد حمه لخضر الوادي |c 2023 |g مارس | ||
| 300 | |a 947 - 960 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a المحاسبة المالية |a الاقتصاد الجزائري |a المعلومات المالية |a الجزائر | ||
| 692 | |b Accounting |b Financial Accounting System |b International Accounting Standards |b Obstacles |b Challenges | ||
| 773 | |4 الاقتصاد |6 Economics |c 059 |e Journal of the Economics of Finance and Business |f Mağallaẗ iqtiṣād al-māl wa al-aՙmāl |l 001 |m مج8, ع1 |o 1985 |s مجلة اقتصاد المال والأعمال |v 008 |x 2543-3660 | ||
| 856 | |u 1985-008-001-059.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1372566 |d 1372566 | ||
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