تأهيل الممارسة المحاسبية للتجميع في بيئة الأعمال الجزائرية

Abstract EN

The international accounting consolidation practices has increasing attention from researchers, professionals, agencies and organizations within a contrasted two-ways confirmed by the suicidal behaviors for some groups in the international business environment, motivated by profit and the search for tax optimization.

This was under the cover of the offshore companies and bank accounts devoted the principle of fraud, and high-frequency tax evasion, which is worldwide, exercised within the tax heavens through the operations ofsubsidiary's of groups.

The study aims to identify some of the determinant dimensions to build consolidated national accounting model in Algeria based on the principal of balancing the needs of the groups according to their business model, growth and funding logic compared to the interest of the national community.

We used the testof European standardization model of consolidation, based on the obligation of the listed groups in the stock market to practice the international accounting standards and leaving the choice to the other non-listed groups.

This test helped to detect the structural defect in the national accounting environment resulted on one side from the difference with the accounting culture of the international accounting standards and its evolution format.

On the other side, the inability of the environment to absorb the groups’ activities that are going towards more and more internationalization.