واقع تطبيق أساليب المحاسبة الإبداعية أثناء إعداد القوائم المالية في المؤسسات الاقتصادية الجزائرية: دراسة ميدانية على عينة من المهنيين

الملخص EN

This study aims to know the reality of the application of creative accounting methods during the preparation of financial statements in the Algerian companies, through a field study on a sample of professionals working in the field of accounting and auditing in Algeria, the questionnaire was used as a basic tool for collecting information, and the sample on which the study was conducted consisted of (52) professionals.

the study reached several results, the most important of which are: that the Algerian companies apply, to a high degree, creative accounting methods during the preparation of their financial statements, by applying it to the financial position statement, the income statement, and the cash flow statement.