أثر تطبيق النظام المحاسبي المالي (scf)‎ على ممارسات المحاسبة الابداعية في المؤسسات الاقتصادية الجزائرية من وجهة نظر ممارسي مهنة المحاسبة

الملخص EN

This study aims at investigating the impact of the application of the financial accounting system on the innovative accounting practices in the Algerian economic institutions from the point of view of practitioners of the accounting profession in Algeria.

To achieve the objective of the study, a questionnaire was formulated for accountants, accountants, and experts in Algeria to test their views on the objective of the study.

The study found that Algerian economic institutions are practicing innovative accounting methods by penetrating the gaps created by the financial accounting system.