مجلة النمو الاقتصادي والمقاولاتية
Volume 7, Numéro 2, Pages 12-23
2024-05-30

The Contribution Of The Financial Accounting System In Enhancing Entrepreneurial Projects: A Case Study Of Construction Projects In Sidi Bel Abbes



Authors : Benchiha Kada Hichem .

Abstract

The study aims to implement the financial accounting system in entrepreneurial projects in Algeria, given that this system is mandatory by the government according to Law 07/10. It also seeks to shed light on the subject of entrepreneurship by analyzing its current state in Algeria and examines whether this system plays a significant role in the success of entrepreneurial projects. Additionally, the study investigates the role of financial support structures and facilities in funding these projects. After reviewing the theoretical aspect, the practical study evaluates the actual accounting field in Algeria by selecting some construction projects as a case study. The main findingsof this research indicate that the application of the financial accounting system in most projects is seen more as a formality than tacit. However, despite this, it has positive effects on the Algerian accounting environment from a theoretical perspective, but its effectiveness remains subject to real-world circumstances and time.

Keywords

Financial Accounting System, Accounting Practices, Entrepreneurship, Entrepreneurial Projects, accounting environment

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