أثر الالتزام بأخلاقيات مهنة المحاسبة في الحد من ممارسات المحاسبة الإبداعية وفق معيار التعليم المحاسبي الدولي (I. E. S 04)‎ : دراسة ميدانية

Abstract EN

his study aimed to find out the impact of the academic and professional framework's commitment to the ethics of the accounting profession in accordance with the International Standard for Accounting Education No.

(I.

E.

S 04) to limit creative accounting practices.

It was conducted on a sample of professional accountants and a university professor, and the primary data was collected through an electronic questionnaire.

The study concluded that academics and professionals in Algeria adhere to the ethics of the accounting profession despite the lack of recent professional ethics law and its inconsistency with the standard of international accounting education and the presence of a moral effect for all dimensions of ethical obligations according to the standard to limit the use of creative accounting.