The impact of international accounting standards (IAS IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises
Other Title(s)
أثر معايير المحاسبة الدولية (IAS IFRS) على تفعيل أدوات الرقابة الإدارية في إطار الحوكمة لتحسين أداء المؤسسات الاقتصادية
Joint Authors
Source
Revue des Recherches en Sciences Financieres et Comptables
Issue
Vol. 5, Issue 2 (31 Dec. 2020), pp.140-155, 16 p.
Publisher
Mohamed Boudiaf-Masila University Faculty of Economic Commercial and Management Sciences
Publication Date
2020-12-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
- Financial statements
- International accounting standard
- Administrative Control
- Economic Institution
- Performance Development
Abstract AR
تناولت هذه الورقة البحثية تأثير المعايير المحاسبية الدولية (IAS/IFRS) على مخرجات النظام المحاسبي المالي و منتجاته أي القوائم المالية التي تعتبر القاعدة الأساسية للمعلومات المحاسبية و المالية كمدخلات لنظام مراقبة التسيير بمختلف أدواته و التي تعتمد عليها في قياس و تقيم الأداء بهدف تحسينه من جهة و توجيه و ترشيد قرارات المؤسسة نحوى تحقيق أهدافها المرسومة من جهة أخرى و هذا من اجل نجاحها و الحفاظ على استمراريتها.
Abstract EN
This paper discusses the impact of the International Accounting Standards (IAS) on the outputs of the financial accounting system and its products, i.
e.
the financial statements which are the standard basis for accounting and financial information.
These are considered as inputs to the management control system with its various tools of measurement and evaluation of the enterprise's performance, so as to improve it and achieving its objectives, and maintaining its continuity
American Psychological Association (APA)
Talal, Zighbah& Aryiwah, Muhad. 2020. The impact of international accounting standards (IAS IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises. Revue des Recherches en Sciences Financieres et Comptables،Vol. 5, no. 2, pp.140-155.
https://search.emarefa.net/detail/BIM-994328
Modern Language Association (MLA)
Talal, Zighbah& Aryiwah, Muhad. The impact of international accounting standards (IAS IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises. Revue des Recherches en Sciences Financieres et Comptables Vol. 5, no. 2 (2020), pp.140-155.
https://search.emarefa.net/detail/BIM-994328
American Medical Association (AMA)
Talal, Zighbah& Aryiwah, Muhad. The impact of international accounting standards (IAS IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises. Revue des Recherches en Sciences Financieres et Comptables. 2020. Vol. 5, no. 2, pp.140-155.
https://search.emarefa.net/detail/BIM-994328
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 155
Record ID
BIM-994328
