Adoption of accounting and financial system in Algeria : a critical appraisal

الملخص EN

This Article aims to examine the passage to Financial and Accounting System (SCF) initiated since 1998 by Algerian authorities and put it in a critical perspective.

Based on opinions collected from meetings with accounting professionals in the framework of conferences and Saturday trainings organized by Accounting National Council (CNC), Findings of study mentioned that professionals considered financial market weakness and training policy as the main factors impeding professionals to comply with Financial and Accounting System.