العولمة المحاسبية و النظام المحاسبي المالي الجديد في الجزائر

الملخص EN

It was accepted that accounting social science evolves with the evolution of society and its improvement and progress and focus of this intervention is generally on what the financial relationship with international norms and the extent of its response to the economic aspects of contemporary created by the current economic crisis (Globalization Accounting) which can be considered strikingly risk foreshadowed the necessity of attention to many points that were not in the thinking, or at least of the concerns of many interested economists and professionals (accountants), out of the fact that the accounting note to socially interact with the changes and developments in society as a whole, so the study and analysis of the extent to which the International Accounting Standards with the reality of the situation required by the phase current, especially with regard to the financial status of companies or economic units is an important step.

Key words: accounting, accounting globalization, creative accounting, decision making, the rules of financial accounting, accounting information, accountants accounting standards and principles, adjust the accountancy profession, accounting compliance, standardization of accounting.