دراسة مدى ملائمة العوامل المؤسسية لتطبيق القيمة العادلة في البيئة المحاسبية الجزائرية : دراسة ميدانية لعينة من المؤسسات الاقتصادية و المالية و عينة من الأكاديميين و المهنيين المحاسبين (2018)‎

الملخص EN

The objective of the study was to determine the appropriateness of the institutional factors (economic, cultural, legal and professional) to apply fair value to the Algerian accounting environment by addressing the reality of applying fair value in the Algerian accounting environment, as well as studying the economic, cultural, legal and professional environment.

The statistical descriptive analysis approach was adopted to address the problem of the study, and the questionnaire tool distributed to a sample of professionals and academicians in the field of accounting, while data collection was made and processed in the software SPSS v 25.

Data were analyzed by a number of statistical methods (frequency, mean and standard deviation) in addition to the alpha coefficient Cronbach.

The study concluded that the institutional factors is somewhat inappropriate for the application of fair value accounting in the Algerian environment.