إسهامات المنظمات المهنية لممارسي مهنة المحاسبة في الالتزام بقواعد السلوك الأخلاقي للمهنة : حالة الجزائر

الملخص EN

The aim of this study is to demonstrate and clarify the role of professional organizations organizing the accounting profession in adhering to the ethical rules that accounting practitioners must adhere to enhance their profession and maintain On the confidence of their customers.

To achieve this goal, the descriptive approach was adopted to present the conceptual and regulatory frameworks of the accounting profession and to describe the organizational and legal reality that regulates the profession in Algeria, the study concluded that Adherence to the ethical conduct of the accounting profession in Algeria is insufficient, which calls for the urgent development of accounting work standards and rules of professional conduct and to ensure that its members are adhered to the highest standards Professional in addition to increasing the focus on teaching the ethics of the accounting and auditing profession at universities and institutes.