The Institutional Change of the Algerian Financial Accounting System: According to "Douglass North’s" Theory
| المصدر: | مجلة البشائر الاقتصادية |
|---|---|
| الناشر: | جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Sebti, Khadidja (Author) |
| مؤلفين آخرين: | Benterki, Azzeddine (Co-Author) |
| المجلد/العدد: | مج9, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | أفريل |
| الصفحات: | 998 - 1013 |
| DOI: |
10.33704/1748-009-001-057 |
| ISSN: |
2437-0932 |
| رقم MD: | 1379589 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Institutional Change | Governance | Financial Accounting System | Financial Market | Institutions
|
| رابط المحتوى: |
عدد مرات التحميل
5
| المستخلص: |
This study aims to examine the effectiveness of the Algerian institutions in providing institutional evolution of the financial accounting system. Through investigating economic literature review and focusing on the institutional change theory of “Douglass North”. The study shows that the institutional evolution occurs when informal rules are changed within the formal rules; only then can the accounting institutional change be brought about by inciting organizations to play their role as institutions. Yet, both Algerian governance mechanisms: the Accounting National Council and the financial market are not activated. Thus, the Algerian Financial Accounting System is suffering from institutional change stagnation |
|---|---|
| ISSN: |
2437-0932 |
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