مجلة الاقتصاد والتنمية المستدامة
Volume 4, Numéro 3, Pages 07-20
2021-12-01

An Attempt To Evaluate The Legitimacy Of Accounting Reform Decision In Developing Countries Under Ifrs: An Analytical Perspective Of The New Institutional Theory Case Study Of Algeria



Authors : Mehaoua Amel . Khaldi Farah . Salhi Nadjia .

Abstract

Despite the criticism of the legitimacy of the international financial reporting standards (IRFS), Algeria has adopted a reform strategy that takes IFRS to keep pace with economic development and efficiency requirements. However, this strategy was a matter of criticism and accountability of the key actors. Through this study, we aim to evaluate the legitimacy of accounting reform in developing countries from the perspective of the new institutional theory. To do this, we adopted a case study of Algeria by using a variety of tools such as interviews, observation, and analysis of archival data. On the bases of the sociological approach of the new institutional theory, the study finds that the accounting reform in Algeria does not legitimate, because institutional pressure is a major factor that drives the decision of the reform on one hand, and on the other hand, the dominance of the state in making and managing accounting reform.

Keywords

Accounting reform in Algeria ; New Institutional Theory ; International Financial Reporting Standards (IFRS)

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