محددات الخيارات المحاسبية في شركات المساهمة الجزائرية : دراسة قياسية

الملخص EN

The purpose of this paper is to examine the factors that determine the selection of accounting methods according to the financial accounting system in Algeria Where this study examines the decisions of managers to choose the accounting strategy from the perspective of positive accounting using the data of 88 Algerian stockholder companies for the year 2019-2020.

Where the determinants were identified and represented in each of the: bonus management systems, leverage, taxes, company size, degree of conservatism, the opinion of the auditor, accounting convention We use a multiple regression model that was constructed using the least-squares method clarifying the economic and environmental determinants affecting the selection of Algerian shareholding companies for their accounting policies.

The research showed that the environmental determinants of the degree of conservatism, and the opinion of the auditor were the most influential in the decisions of selecting Algerian shareholding companies for their accounting strategy as for the economic determinants, the research has proven the existence of some of them with different effects from previous studies.

The research also confirmed the launch of the project to the actualization of the financial accounting system must rely on the positive approach to interpreting accounting practices in the environment of Algerian institutions as an aid approach to building accounting standards that fit the Algerian environment.