مجلة معهد العلوم الإقتصادية
Volume 27, Numéro 1, Pages 383-404
2024-07-19

The Rationale For Enhancing The Reliance On Fair Value Accounting Measurement To Its Implementation Instead Of Historical Cost In Algerian Economic Institutions -sample Of Academics And Professionals In The Field Of Accounting -



Authors : Lazli Kamel .

Abstract

This study aimed to investigate and understand the justifications for promoting the adoption of fair value accounting measurement and its obstacles instead of historical cost. The researcher utilized a descriptive and inductive approach to address the research problem, and analyzed the questionnaire that was distributed in the empirical study. The sample consisted of 222 respondents, including professionals and academics. The researcher used descriptive and inferential statistics, in addition to the SPSS program. The study found sufficient justifications for enhancing fair value accounting measurement instead of historical cost. It also highlighted the difficulties faced by Algerian economic institutions in implementing fair value due to the absence of an active financial market. The study recommended working to improve the economic, professional, and legal environment by activating the factors influencing the application of fair value, as well as the necessity of revitalizing the financial market in Algeria to align with the implementation of fair value. Keywords: fair value; Algerian accounting environment; institutional factors; Accounting financial system.

Keywords

fair value ; Algerian accounting environment ; institutional factors ; accounting financial system

Les articles similaires

أهمية تطبيق محاسبة القيمة العادلة في تعزيز جودة المعلومات المالية للمؤسسات الاقتصادية - دراسة ميدانية لعينة من الأكاديميين والمهنيين المحاسبين- The Importance Of Applying Fair Value Accounting In Enhancing Economic Institutions Financial Information Quality -a Field Study Of A Sample Of Academics And Accounting Professionals-

بوخرص أحمد أمين .  محي الدين محمود عمر . 
ص 247-269.

أثر جودة المعلومة المحاسبية على الإفصاح المحاسبي في ظل التوجه نحو مفهوم القيمة العادلة دراسة لعينة من الأكاديميين والمهنيين في الجزائر  The Impact Of The Quality Of Accounting Information On Accounting Disclosure In Light Of The Trend Towards The Concept Of Fair Value Study Of A Sample Of Academics And Professionals In Algeria

هزلة أنيس .  ضيف الله محمد الهادي . 
ص 597-618.

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

The Contribution Of The International Public Sector Accounting Standards Ipsas In Developing The Public Accounting System In Algeria: A Field Study Of A Sample Of Academics And Professionals.

Boumediene Mohamed Rachid .  Benramdane Anissa . 
pages 120-132.

Formats de citation