The impact of accounting reform in Algeria on the national electronic industries corporation under international accounting standards IAS IFRS : case study

Abstract EN

This study aims to identify the impact of accounting reform on accounting practices in industrial enterprises after more than 10 years of application.

the National Corporation for Electronic Industries in Sidi Bel Abbas was selected as a case study.

To answer the problem presented, the statistical analysis program SPSS was used to analyze a submitted questionnaire and the interview was used to test the hypotheses.

The study concluded that the impact of the accounting reform was positive on the accounting practices in the company, but it has not yet achieved the desired objectives of the accounting reform process.