Updating accounting choices adopt in Algeria : analytical study

Other Title(s)

L'actualisation des choix comptables adoptés en Algérie : etude analytique

Joint Authors

Marhun, Malak
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

Accounting

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, Malak. 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, Malak. 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, Malak. 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