مدى فعالية و ملائمة النظام المحاسبي المالي في المؤسسات الاقتصادية الجزائرية بعد 10 سنوات من التطبيق : دراسة ميدانية

الملخص EN

The adoption of the financial accounting system in Algeria was part of a series of economic reforms undertaken by the country in response to the changes taking place at the world level, in particular with regard to the accounting system, and this for integration into the world economy, This study aims to know the relevance and efficiency of the financial accounting system after 10 years of application in economic companies, in the theoretical part it was approached to the reality of the application of the financial accounting system in Algeria, As regards the practical part, the questionnaire tool was used, which was distributed to a sample made up of accountants and all those linked to the financial accounting system, The study concluded that the financial accounting system is compatible with the accounting needs of all Algerian economic enterprises