The extent of compatibility of the Algerian economic environment with the financial accounting system Exploratory study

Abstract

In order to keep pace with the reality of the international accounting environment, Algeria recently adopted a new accounting system, as this system came with several concepts and goals derived largely from international accounting and financial reporting standards, in order to achieve a quality financial information that serves different users, especially investors and lenders, thus exceeding the fiscal goals that were In the old accounting scheme.
But considering the reality, the realization of the essence of this system is linked to the extent of the existence of an appropriate economic environment, consisting of a set of compatible and homogeneous systems, which is not available in the current Algerian economic environment, whose manifestations of orientation have not yet been completed.