An attempt to evaluate the legitimacy of accounting reform decision in developing countries under IFRS: an analytical perspective of the new institutional theory case study of Algeria
Joint Authors
Mihwuah, Amal
Khaldi, Farah
Salhi, Najiah
Source
Journal of Economics and Sustainable Development
Issue
Vol. 4, Issue 3 (s) (31 Dec. 2021), pp.7-20, 14 p.
Publisher
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Topics
Abstract EN
Despite the criticism of the legitimacy of the international financial reporting standards (IRFS), Algeria has adopted a reform strategy that takes IFRS to keep pace with economic development and efficiency requirements.
however, this strategy was the matter of criticism and accountability of the key actors.
through this study, we aim to evaluate the legitimacy of accounting reform in developing countries from the perspective of the new institutional theory.
to do this, we adopted a case study of Algeria by using a variety of tools such as: interview, observation and analysis of archival data.
on the base of sociological approach of the new institutional theory, the study finds that the accounting reform in Algeria does not legitimate, because institutional pressure is a major factor that drives the decision of the reform on one hand, and on the other hand, the dominance of the state in making and managing accounting reform.
American Psychological Association (APA)
Mihwuah, Amal& Khaldi, Farah& Salhi, Najiah. 2021. An attempt to evaluate the legitimacy of accounting reform decision in developing countries under IFRS: an analytical perspective of the new institutional theory case study of Algeria. Journal of Economics and Sustainable Development،Vol. 4, no. 3 (s), pp.7-20.
https://search.emarefa.net/detail/BIM-1309424
Modern Language Association (MLA)
Mihwuah, Amal…[et al.]. An attempt to evaluate the legitimacy of accounting reform decision in developing countries under IFRS: an analytical perspective of the new institutional theory case study of Algeria. Journal of Economics and Sustainable Development Vol. 4, no. 3 (Special issue) (Dec. 2021), pp.7-20.
https://search.emarefa.net/detail/BIM-1309424
American Medical Association (AMA)
Mihwuah, Amal& Khaldi, Farah& Salhi, Najiah. An attempt to evaluate the legitimacy of accounting reform decision in developing countries under IFRS: an analytical perspective of the new institutional theory case study of Algeria. Journal of Economics and Sustainable Development. 2021. Vol. 4, no. 3 (s), pp.7-20.
https://search.emarefa.net/detail/BIM-1309424
Data Type
Journal Articles
Language
English
Notes
Includes appendices: p. 19-20
Record ID
BIM-1309424