Accountant Careers in Algeria after the Law of 01-10 A Field Study Conducted on Bachelors’ Students of Zayan Achor’s University

Abstract

   The study aimed at examining graduate students (third year) of accounting and finance opinions on the accountant careers and their aspirations to practice the profession. In addition, it studies their point of views regarding the shared decrees that followed the law of 01-10 regulating the professions of certified accountant, accounts governor, and accounting experts which mainly represented in the resolution of the national college accountant entry competition, and the joint ministerial decisions that determines how training and programs will proceed. Firstly, in the theoretical part, the study revealed the most important decrees of accountant which came as interpretations to the regulated law of 01-10. Secondly, in the practical part, the study concluded the students’ rejection of the exercised laws of accountant practice accreditation especially the legislations of national entry college and training.