دور المحاسب الإداري في تفعيل حوكمة المؤسسات بالجزائر
Other Title(s)
The role of management accountant in activating corporate governance in Algeria
Joint Authors
Source
Issue
Vol. 9, Issue 2 (31 Dec. 2019), pp.427-444, 18 p.
Publisher
University of Eloued Faculty of Economics Commercial and Management Sciences
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aimed at clarifying the role played by the management accountant in Governance mechanisms implementation of in Algeria using the analysis of questionnaire in a sample of Algerian institutions and accounting and auditing practitioners.
This study concluded that the management accounting practices in the study sample lack the concept of independence.
Therefore, the management accountant performs his functions through the analytical accounting service of the finance and accounting department.
He plays an important role in implementing the mechanism of the board of directors, disclosure and transparency.
This study recommended the need to establish a specific department for management accounting that is related to the Board of Directors in order to involve the management accountant in the process of disclosure and transparency for the sake of improving the of financial reports’ quality.
American Psychological Association (APA)
جلاخ، حسين وحمادي، نبيل. 2019. دور المحاسب الإداري في تفعيل حوكمة المؤسسات بالجزائر. رؤى اقتصادية،مج. 9، ع. 2، ص ص. 427-444.
https://search.emarefa.net/detail/BIM-938722
Modern Language Association (MLA)
جلاخ، حسين وحمادي، نبيل. دور المحاسب الإداري في تفعيل حوكمة المؤسسات بالجزائر. رؤى اقتصادية مج. 9، ع. 2 (كانون الأول 2019)، ص ص. 427-444.
https://search.emarefa.net/detail/BIM-938722
American Medical Association (AMA)
جلاخ، حسين وحمادي، نبيل. دور المحاسب الإداري في تفعيل حوكمة المؤسسات بالجزائر. رؤى اقتصادية. 2019. مج. 9، ع. 2، ص ص. 427-444.
https://search.emarefa.net/detail/BIM-938722
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 442-444
Record ID
BIM-938722