معوقات تطبيق النظام المحاسبي المالي في شركات المساهمة الجزائرية : دراسة حالة ولاية بسكرة

الملخص EN

This study aims to Obstacles to the application of knowledge of financial accounting system in the Algerian joint stock companies, Was chosen as joint-stock companies with the mandate of Biskra as a case study, In order to achieve that, the researchers The selection of members of the study of accountants (Certified Public Accountant, an accounting expert, the governor of accounts), And in order to reach the objectives of the study The researchers use descriptive analytical method for the theoretical side of the subject Besides case study method in the field study, In order to ensure the validity of hypotheses applying the method of a comprehensive survey of the members of the study and 66's accountant Depending on the statistical program spss for data analysis and interpretation, The study found The existence of obstacles limit the application of financial accounting system in the Algerian joint stock companies.