تقييم مدى مساهمة محافظ الحسابات في الإجراءات المحاسبية : دراسة ميدانية لعينة من المهنيين الجزائريين سنة 2021

الملخص EN

M48The study aims to assess the extent to which the account portfolios contribute to the accounting procedures, as the statistical sample method was relied upon, which numbered 30 individuals, including governors and accountants at the state level, and this was done through a paper questionnaire.

And the electronic questionnaire, as the data were analyzed on the EXCEL program and emptied into the SPSS statistical packages program.

We also relied in the study on the descriptive analytical approach, where the study was divided into a theoretical side and an applied side, in which the validity of the validation was verified.

Hypotheses The study concluded that the effectiveness of the accounts portfolio lies in expressing his technical and impartial opinion independently, away from bias and subjectivity.

He is also keen on applying the accounting profession in line with economic realities, by choosing appropriate accounting methods and policies.