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

Talal, Zighbah
Aryiwah, Muhad

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
Accounting

Topics

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