الآليات المساهمة في الحد من ممارسات المحاسبة الابداعية عند الإفصاح المحاسبي عن الأصول المعنوية في الجزائر : دراسة ميدانية

Abstract EN

This research aims to identify the extent of the contribution of the application of the financial accounting system, the quality of external auditing and the effectiveness of internal auditing in the detection of creative accounting methods and procedures upon the accounting disclosure of intangible assets, and to achieve this objective a questionnaire was distributed to a number of academics and professionals, it was also relying on SPSS version 25.

The study found that the prevailing tax trend leads to a poor quality of the accounting disclosure process for the components of intangible assets in Algeria, due to the fact that the tax administration is the main user of the financial statements.

The study recommended working on the continuous modernization of the financial accounting system, And follow-up developments in the international accounting environment and in IAS/IFRS.