الآثار المتوقعة للانضمام لمنظمة التجارة العالمية (OMC)‎ على سوق الخدمات المحاسبة في ظل سياسات إصلاح المهن المحاسبية في الجزائر

الملخص EN

Through this research, we study the WTO orientations for liberalization of services at international level, especially accounting professions, and the impact of Algeria's orientation towards accession to this organization, through the establishment of series of reforms by Algerian authorities that have affected Accounting practice, by the development of the financial accounting system as part of the application and adopting of International accounting standards (IAS-IFRS), and restructuring professional accounting organizations according to the 10-01 law.

It was reached through this research, that professional accounting and auditing firms suffer greatly from the inability to compete with international companies, especially Big Four, which controls a very large global market share, and enabling them to access Algeria's accounting services market will weaken local companies at this moment.

This requires from the Algerian authorities to delay in opening these markets to foreigners, whith working to strengthen the competitiveness of national accounting services companies.