متطلبات تطبيق معايير المحاسبة الإسلامية في البيئة الجزائرية : دراسة ميدانية

الملخص EN

The study aimed to clarify the need for Islamic banks to have accounting standards that take into account the privacy of banking activity in general and try to contain the principles of Islamic finance in particular.

This is to preserve the confidence that this financing has gained at the global level, especially after its resilience in the face of many crises on the one hand and to unify the professional practices of these banks on the other hand.

This was done by extrapolating the reality of the Islamic banking activity environment in Algeria and the requirements for the successful implementation of Islamic accounting standards therein.

The researchers used the descriptive approach to indicate the theoretical aspect of previous studies, as the results of the field study were analyzed and hypotheses tested using the statistical program (spss).

, The study also concluded that important changes should be made to the latter in order to achieve the optimal application of these standards.