دور عناصر الكفاءة المهنية في تعزيز الالتزام بأخلاقيات مهنة المحاسبة في الجزائر: دراسة لآراء عينة من ممارسي المهنة

Abstract EN

The accounting profession performs a vital function in economic activity, particularly with regard to the production of reliable information in making rational economic and investment decisions, and in order for the accounting profession to succeed in its function and increase the confidence of economic actors, the professional accountant must have a technical skill in addition to being familiar with the rules and ethics of the profession and can adhere to it.

this study aims to determine the impact of the professional competence elements on accountant ethical commitment, where many factors interfere in determining the extent of a professional accountant's commitment to the rules and ethics of the accounting profession, and the most important of these factors are the elements of professional competence.