أثر محاسبة التضخم على جودة الإفصاح والشفافية في القوائم المالية: دراسة ميدانية في شركة سوناطراك (الأغواط، حاسي الرمل)‎

الملخص EN

The study aims to test the effect of inflation accounting on the quality of information and transparency in the financial statments.

In ordert o achive this objective, a questionnaire was designed for the purpose of data collection.

The study concluded with several results, the most important of which is that the application of inflation accounting rules in the Algerian environment, The modification of the financial statements in accordance with the requirements of the justified historical cost methode, and the efficiency of the accountant in addressing the inflation problem, affects positively on the quality of disclosure and transparency in the financial statements.