دور مبادئ النظام المحاسبي المالي الجزائري SCF في ضبط ممارسات إدارة الأرباح : دراسة تحليلية تقييمية

الملخص EN

The aim of this study was to determine the extent to which the new financial accounting system (ِSCF) contributed to the reduction of results management practices in Algerian economic institutions through the principles and rules provided.

After an overview of the different concepts of the SCF financial accounting system and the most important principles it introduces, the objectives of its application, and the presentation of the most important methods of the exercise of its performance management, the results obtained showed that the financial accounting system SCF the development of a set of mechanisms to reduce this phenomenon is the viability of accounting methods.

, the obligation to fully disclose all transactions of relative importance, as well as develop a cash flow table.