Updating accounting choices adopt in Algeria : analytical study
Other Title(s)
L'actualisation des choix comptables adoptés en Algérie : etude analytique
Joint Authors
Marhun, Malik
Atiyyah, Khadijah
Source
Journal of el-Maqrizi for Economic and Financial Studies
Issue
Vol. 5, Issue 1 (30 Jun. 2021), pp.396-415, 20 p.
Publisher
University Centre of Aflou Istitute of Economics Trade and Management Sciences
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
20
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This article aims to study and explain theoretically accounting choices adopted by Algeria through institutional theory (DiMaggio &Powell, 1983) explain why adopting Full IFRS.
We also use the positive accounting theory (Watts & Zimmerman, 1978) to find motivation factors to adopt IFRS for SMEs.
Finally, we try to clarify the program proposed by the National Accountability Council for the year 2018 to update the financial accounting system (FAS).
Abstract FRE
Cet article a pour but d'étudier et d'expliquer théoriquement les choix comptables adoptés par l'Algérie à travers la théorie institutionnelle (DiMaggio & Powell, 1983) expliquer la raison d'adopter le Full IFRS, et nous utilisons également la théorie comptable positive (Watts & Zimmerman, 1978) pour trouver des facteurs de motivations pour adopter les IFRS pour les PME.
Enfin, nous essayons de clarifier le programme proposé par le Conseil national de responsabilité pour l'année 2018 pour actualise le système de comptabilité financière (SCF).
American Psychological Association (APA)
Atiyyah, Khadijah& Marhun, Malik. 2021. Updating accounting choices adopt in Algeria : analytical study. Journal of el-Maqrizi for Economic and Financial Studies،Vol. 5, no. 1, pp.396-415.
https://search.emarefa.net/detail/BIM-1249469
Modern Language Association (MLA)
Atiyyah, Khadijah& Marhun, Malik. Updating accounting choices adopt in Algeria : analytical study. Journal of el-Maqrizi for Economic and Financial Studies Vol. 5, no. 1 (2021), pp.396-415.
https://search.emarefa.net/detail/BIM-1249469
American Medical Association (AMA)
Atiyyah, Khadijah& Marhun, Malik. Updating accounting choices adopt in Algeria : analytical study. Journal of el-Maqrizi for Economic and Financial Studies. 2021. Vol. 5, no. 1, pp.396-415.
https://search.emarefa.net/detail/BIM-1249469
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 413-415
Record ID
BIM-1249469
