خصائص المحاسبة في المؤسسات الصغيرة والمتوسطة الجزائرية - دراسة ميدانية لعينة من المؤسسات

Abstract

This study explores the accounting practices among small and medium enterprises in Algeria. The study also looks at the expectations, realities and barriers in adopting accounting. The research design is based on a survey methodology using a sample of systematically selected small and medium enterprises Distributed on some parts of the country. The findings reveal that small and medium enterprises put in place accounting softwares to generate their financial information. The main value of this paper is the discussion of accounting practices of small and medium enterprises in Algeria.