واقع أداء المجلس الوطني للمحاسبة في الجزائر: دراسة تحليلية

الملخص EN

Due to the importance of the study to know the reality of the performance of the national council of accountancy as the only body that has powers to regulate legislation and direct the accounting profession in Algeria, and this is by presenting the role of the national council of accountancy and its various publications and comparing them with publications at the international level.

which are embodied on the ground and which have not yet been embodied, using the interview tool.one of the most important results of the study is that the national accounting board has traditional management, which affects the improvement of its performance, as it does not work on issuing new accounting standards and does not communicate with international accounting unification bodies.

the most important recommendation was that it is necessary to reform the management of the national council of accountability so that it can carry out the performance and role assigned to it.