متطلبات نجاح تحيين النظام المحاسبي المالي من خلال استطلاع أراء عينة من المهنيين و الأكاديميين

الملخص EN

The study aims to know the requirements to update the financial accounting system by surveying the opinions of a sample of professionals and academics, in order to address the main problem of the need to update the financial accounting system SCF and adapt it to the developments of international standards (IAS/IFRS), and in order to achieve the goal of this study was Addressing the determination of the nature of the financial accounting system with a proposed mechanism to update this system.

As for testing the hypotheses of the study and data collection, a questionnaire designed for this purpose was used.

In the end, it was concluded that the value of the general average is (4, 3259), and we also note that the calculated t value It is estimated at 65, 290, as well as the significance level Sig is zero Sig = 0.

000, and therefore work must be done to update the financial accounting system and its legislative environment in accordance with the developments of the international accounting environment.