مجلة دراسات في الاقتصاد وإدارة الأعمال
Volume 6, Numéro 2, Pages 318-330
2024-03-16
Future Prospects For The Accounting Profession In Algeria
Authors : Benhammou Fayza . Lefkir Nerdjes .
Abstract
This study aims to examine and present the current state of accounting profession in Algeria and attempt to outline the key requirements and visions for shaping its future in line with global advancements. The research problem revolves around the question: What are the future prospects for aligning the accounting profession in Algeria with international reference standards? A descriptive and analytical approach was employed to trace the evolution of this profession in accordance with legislation. Ultimately, the alternative hypothesis was confirmed, stating that there is a relationship between the development of accounting in Algeria and international accounting practices.The study concluded with a set of recommendations with a key emphasis on the need to enact legislative texts that align with international accounting standards. Furthermore,it suggests regular updates to these texts to ensure compatibility with the requirements of various sectors.
Keywords
Accounting profession ; future prospects ; Algeria
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