واقع مهنة المحاسبة في الجزائر في ظل تطبيق النظام المحاسبي المالي

الملخص EN

The adoption of the new financial accounting system in Algeria is imposed by the convert of the Algerian economy to integrate more into the global economy.

Applying this system, starting from the first of January 2010, has caused some implications and effects on various aspects of the accounting environment, and typically on the accounting profession which has increased its challenges and changed its requirements .

Thus, it is necessary to make Trainings in order to enable practitioners of the profession adapt the new accounting system and know the principles and the rules of this system.

All this is to ensure the positive impact of this system on the accounting system in enterprises.

However, adopting a new accounting system without conditioning the accounting profession with the suitable requirements can lead to negative repercussions.

So, it is necessary to perform quick reforms to make the accounting profession cope with this shift in the accounting system in place