The objectives and users of financial statements are the missing link in the Algerian conceptual framework : a critical analysis study
Author
Source
Revue Algérien de Développement Économique
Issue
Vol. 9, Issue 1 (30 Jun. 2022), pp.413-427, 15 p.
Publisher
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
Abstract EN
This study aims to shed light on the users and objectives of the financial statements and highlight their role in building conceptual frameworks.
this research paper deals with the main concepts of the objectives of financial reporting which are : "stewardship" and " decision usefulness", and the controversy surrounding them internationally.
in addition to that, the study also focuses on the level of the conceptual framework of the financial accounting system.
the latter adopted the Anglo-Saxon reference, and analyzed the suitability of these objectives to the Algerian business environment using the analytical and comparative method.
this study concluded that the difference in the culture of management practices at the global level constitutes obstacles to accepting these concepts.
it also concluded that Algeria implicitly adopted the objectives and users of the financial statements in its conceptual framework.
American Psychological Association (APA)
Jaj, Hajirah. 2022. The objectives and users of financial statements are the missing link in the Algerian conceptual framework : a critical analysis study. Revue Algérien de Développement Économique،Vol. 9, no. 1, pp.413-427.
https://search.emarefa.net/detail/BIM-1375892
Modern Language Association (MLA)
Jaj, Hajirah. The objectives and users of financial statements are the missing link in the Algerian conceptual framework : a critical analysis study. Revue Algérien de Développement Économique Vol. 9, no. 1 (Jun. 2022), pp.413-427.
https://search.emarefa.net/detail/BIM-1375892
American Medical Association (AMA)
Jaj, Hajirah. The objectives and users of financial statements are the missing link in the Algerian conceptual framework : a critical analysis study. Revue Algérien de Développement Économique. 2022. Vol. 9, no. 1, pp.413-427.
https://search.emarefa.net/detail/BIM-1375892
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 424
Record ID
BIM-1375892