دور محافظ الحسابات في كشف ممارسة المحاسبة الإبداعية على قائمة المركز المالي الصافي للشركات الجزائرية : دراسة ميدانية لعينة من محافظ الحسابات

الملخص EN

The purpose of this research is to determine the role of account governors in the detection of creative accounting’s practice on the budgets of Algerian companies.

As creative accounting’s practice distorts the elements of the budget and hides the truth from users.

In order to achieve the objectives of this research, the Questionnaires were distributed to account governors in Bordj Bou Arreridj and have been analyzed.

Finally, this research found out that the Account Governor must take the necessary measures to disclose the creative accounting’s practice, where he must verify the accounting treatment of current and non-current assets and liabilities when they are first acquired, evaluated or disclosed or on subsequent dates.