تأهيل الممارسة المحاسبية للتجميع في بيئة الأعمال الجزائرية
Other Title(s)
Upgrading of the accounting practice of consolidation in Algerian business environment
Joint Authors
Source
Issue
Vol. 2016, Issue 16 (31 Dec. 2016), pp.221-232, 12 p.
Publisher
University of Kasdi Merbah Ouargla Faculty of Economics Commercial Sciences and Management Sciences
Publication Date
2016-12-31
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Economics & Business Administration (Multidisciplinary)
Financial and Accounting Sciences
Topics
Abstract EN
The international accounting consolidation practices has increasing attention from researchers, professionals, agencies and organizations within a contrasted two-ways confirmed by the suicidal behaviors for some groups in the international business environment, motivated by profit and the search for tax optimization.
This was under the cover of the offshore companies and bank accounts devoted the principle of fraud, and high-frequency tax evasion, which is worldwide, exercised within the tax heavens through the operations ofsubsidiary's of groups.
The study aims to identify some of the determinant dimensions to build consolidated national accounting model in Algeria based on the principal of balancing the needs of the groups according to their business model, growth and funding logic compared to the interest of the national community.
We used the testof European standardization model of consolidation, based on the obligation of the listed groups in the stock market to practice the international accounting standards and leaving the choice to the other non-listed groups.
This test helped to detect the structural defect in the national accounting environment resulted on one side from the difference with the accounting culture of the international accounting standards and its evolution format.
On the other side, the inability of the environment to absorb the groups’ activities that are going towards more and more internationalization.
American Psychological Association (APA)
طيار، خليل وابن عيشة، باديس. 2016. تأهيل الممارسة المحاسبية للتجميع في بيئة الأعمال الجزائرية. مجلة الباحث،مج. 2016، ع. 16، ص ص. 221-232.
https://search.emarefa.net/detail/BIM-766675
Modern Language Association (MLA)
طيار، خليل وابن عيشة، باديس. تأهيل الممارسة المحاسبية للتجميع في بيئة الأعمال الجزائرية. مجلة الباحث ع. 16 (2016)، ص ص. 221-232.
https://search.emarefa.net/detail/BIM-766675
American Medical Association (AMA)
طيار، خليل وابن عيشة، باديس. تأهيل الممارسة المحاسبية للتجميع في بيئة الأعمال الجزائرية. مجلة الباحث. 2016. مج. 2016، ع. 16، ص ص. 221-232.
https://search.emarefa.net/detail/BIM-766675
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-766675