الحوكمة كمدخل للحد من ممارسات المحاسبة الإبداعية في المؤسسة الاقتصادية : دراسة حالة مؤسسة صيدال وحدة الدار البيضاء-الجزائر

الملخص EN

The study aims to clarify the extent to which governance contributes to limiting the creative accounting practices of the Saidal Unit of the Casablanca Unit - Algeria -, and the descriptive analytical method and questionnaire method were used to collect data and analyze results, The study concluded that the Saidal Foundation of the Casablanca Unit - Algeria - is applying governance to reduce creative accounting practices through its main pillars of oversight, disclosure, transparency, and risk management, which concluded the study to a set of recommendations, the most important of which are: Work to activate the role of governance and urge institutions to implement them because of their role in increasing disclosure and transparency in financial reports and making them available to all stakeholders to give shareholders and investors the security and safety of their money, which helps to reduce creative accounting practices in economic institutions.