تحديات العولمة المحاسبية في الجزائر

الملخص EN

This paper aims to shed light on the phenomena of accounting globalization and the most important factors that led to it in general, and in Algeria in particular because it has been influenced by accounting globalization, the result was the issuance of a financial accounting system that complies with international accounting standards.

To achieve this goal, the study relied on the descriptive approach, by providing definitions of globalization accounting, the most important implications of international economic and accounting organizations on accounting globalization.

Then, the most important challenges of applying the financial accounting system in Algeria as it falls within the context of accounting globalization.

The study concluded that despite the passage to the financial accounting system of about ten years of application, it has many difficulties in application and practice due to the characteristics of the Algerian environment, which is still unable to provide an appropriate climate for the application of international accounting standards.