واقع ممارسة المحاسبة الإبداعية في بيئة الأعمال الجزائرية: دراسة لمجموعة من المؤسسات الاقتصادية

الملخص EN

Economic institutions are an entity that seeks to maximize profits in various ways, whether by legal or illegal means, and one of these methods is creative accounting, as it is considered a means of achieving profits for economic institutions, and it strives to try to establish those transactions that benefit them, through them or through those who they have personal interests, such as managers, but organizations and bodies strive to establish transparency, and use various methods in order to combat creative accounting practices, especially those that are illegal, such as activating the role of auditing as well as activating the role of international organizations.

in this study, we addressed the reality of practicing creative accounting in the Algerian economic environment through by shedding light on a group of Algerian economic institutions, this study found that institutions in Algeria, like others in various countries of the world, strive to practice creative accounting in order to improve their image as well as achieve their established goals.