دور المحاسب الإداري في تفعيل حوكمة المؤسسات بالجزائر

الملخص EN

This study aimed at clarifying the role played by the management accountant in Governance mechanisms implementation of in Algeria using the analysis of questionnaire in a sample of Algerian institutions and accounting and auditing practitioners.

This study concluded that the management accounting practices in the study sample lack the concept of independence.

Therefore, the management accountant performs his functions through the analytical accounting service of the finance and accounting department.

He plays an important role in implementing the mechanism of the board of directors, disclosure and transparency.

This study recommended the need to establish a specific department for management accounting that is related to the Board of Directors in order to involve the management accountant in the process of disclosure and transparency for the sake of improving the of financial reports’ quality.