مدى مصداقية و شفافية القوائم المالية المجمعة لمجمع الشركات وفقا للنظام المحاسبي المالي في الجزائر

Abstract EN

This study highlight the importance and relevance of accounting in the Algerian corporate group.

Like foreign countries, Algeria seeks to reconcile between attracting foreign direct investment combined with the promotion of the private sector on one hand, and protecting its institutions and economy on the other, this required from it, to adopt the financial accounting system that displays the consolidated financial statements in a credible and transparent way, reflecting the real financial position of the corporate group.

To explain, furthermore, we used a descriptive analytical approach (the Statistical Packages Program for Social Sciences SPSS) to interpret and analyze the collected informations, based on the outputs of the accounting system in the corporate group.

This study concluded that the financial statements collected under the financial accounting system do not provide the real financial position of the corporate group as if it were a single entity.