متطلبات تطوير المهنة المحاسبية الجزائرية في ظل تطبيق النظام المحاسبي المالي (SCF)‎

الملخص EN

This study aims to search factors leading to development of Algerian accounting profession within reform local practice in accordance with the financial accounting system, in addition to issuing a package of Algerian auditing standards.

This was done by looking opinions of a sample of professional and academic accountants working in number of accounting offices and some selected Algerian universities.

The study showed the possibility of compiling requirements for development Algerian accounting profession into three major groups: requirements with economic dimension, requirements with organizational dimension and requirements with formative dimension, noting that dimensions of formative - especially the intensive organization of events that bring together professionals and academics- are considered the essence of those requirements.