واقع مهنة المحاسبة في الجزائر بين التحولات و التحديات : دراسة ميدانية على عينة من الممارسين و المهتمين بالمهنة

الملخص EN

This study aims to assess the reality of accountancy profession in light of the accounting reform process in Algeria.

Therefore, to realize that goal; we have distributed 80 (eighty) questionnaires on a sample of practitioners and those interested in the profession.

After analyzing the obtained data (results); we have concluded that there is a statistically significant relationship between developing and repairing accountancy profession in Algeria.

Thus, it shows the morale importance of organizing the profession; in comparison with the immoral importance of the role of profession institutions, and the negative morale effects of scientific and professional performance of accountants on developing the accountancy profession.