Adoption of accounting and financial system in Algeria : a critical appraisal
Other Title(s)
تبني النظام المحاسبي و المالي في الجزائر : قراءة نقدية لحصيلة الإصلاحات
Author
Source
Recherches Économiques et Managériales
Issue
Vol. 14, Issue 5 (31 Dec. 2020), pp.1-15, 15 p.
Publisher
Publication Date
2020-12-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract AR
يهدف المقال الى فحص إصلاحات التحول الى النظام المحاسبي و المالي الذي باشرته السلطات العمومية منذ 1998 و وضع قراءة نقدية لهذا الانتقال.
انطلاقا من وجهات النظر المأخوذة من تجمعات المهنيين و هذا من خلال الملتقيات و الأيام التكوينية المنظمة من طرف المجلس الوطني للمحاسبة أشارت النتائج الى أن المهنيين يعتبرون أن ضعف السوق و التكوين هما أكبر عاملين يعيقان التحول الى النظام المحاسبي و المالي.
Abstract EN
This Article aims to examine the passage to Financial and Accounting System (SCF) initiated since 1998 by Algerian authorities and put it in a critical perspective.
Based on opinions collected from meetings with accounting professionals in the framework of conferences and Saturday trainings organized by Accounting National Council (CNC), Findings of study mentioned that professionals considered financial market weakness and training policy as the main factors impeding professionals to comply with Financial and Accounting System.
American Psychological Association (APA)
Rimash, Kamil. 2020. Adoption of accounting and financial system in Algeria : a critical appraisal. Recherches Économiques et Managériales،Vol. 14, no. 5, pp.1-15.
https://search.emarefa.net/detail/BIM-1023452
Modern Language Association (MLA)
Rimash, Kamil. Adoption of accounting and financial system in Algeria : a critical appraisal. Recherches Économiques et Managériales Vol. 14, no. 5 (2020), pp.1-15.
https://search.emarefa.net/detail/BIM-1023452
American Medical Association (AMA)
Rimash, Kamil. Adoption of accounting and financial system in Algeria : a critical appraisal. Recherches Économiques et Managériales. 2020. Vol. 14, no. 5, pp.1-15.
https://search.emarefa.net/detail/BIM-1023452
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 14-15
Record ID
BIM-1023452