مواءمة التشريعات الجزائرية المنظمة لمهنة المحاسبة و التدقيق باستخدام تكنولوجيا المعلومات للإصدارات الدولية : دراسة مقارنة

الملخص EN

The objectif of study is to demonstrate and evaluate the compatibility of the Algerian legislation on information systems, used in the field of accounting and auditing, to international versions, with the comparision to the French legislations thereof, in order to identify the efforts made by the Algerian government to go forward an accounting environment that relies on information technology.

The study concluded that the Algerian legislation of bookeeping by means TIC is approximetly aligned with the French versions, while it was founded that the Decree No.

09-110 sets strict control conditions and lacks the embodiment of the management dimensions in the Algerian companies.