نقييم الممارسات المحاسبية في المؤسسات الإقتصادية وفف النظام المحاسبي المالي دراسة ميدانية لعينة من المؤسسات الإقتصادية بولاية ورقلة لسنة 2019

Abstract

This study deals with the reality of accounting practices in the Algerian economic institutions under the Algerian financial accounting system, especially in the recognition, measurement and accounting disclosure. To achieve the bjectives of this study, the student analyzed the theoretical aspects related to the subject and the scientific bases on which it is based. The questionnaire form was distributed to a sample of economic institutions in the governorate of Ouargla to obtain their opinions on the subject. The statistical code program (SPSS) was used to analyze data and test hypotheses and recommendations. This study has reached a set of results, the most important of which are: 1. Institutions in Algeria shall comply with all accounting measurement and recognition rules in accordance with the financial accounting system; 2. Institutions in Algeria shall comply with all accounting disclosure rules in accordance with the financial accounting system; 3 - Algerian institutions face some difficulties and challenges in the application of the rules of the financialaccountingsystem