واقع المحاسبة في قطاع البناء و الأشغال العمومية في ظل النظام المحاسبي المالي الجزائري : دراسة ميدانية

Abstract EN

The article tackles the problematic nature of the financial accounting system to capture the nature of the industrial process that characterizes the construction and public works sector where the questionnaire was used according to the IMRAD methodology as a main tool in data collection which included a number of sector institutions and external accounting offices and the use of the SPSS 20 program to extract the results.

Resulted in a real improvement in the accounting practice in the sector as a result of the transition to the financial accounting system.

However, this improvement is not affected by the change in the accounting culture prevailing among Algerian accountants, M different techniques including: partial acceptance of the work, the number of units ended, the actual costs, etc., as fines constitute one of the biggest concerns of the institutions of the sector.