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7. Revues Univ Ouargla >
13 Journal of Quantitative Economics Studies JQES >
Number 02/2016 >

Please use this identifier to cite or link to this item: http://dspace.univ-ouargla.dz/jspui/handle/123456789/13466

Titre: خصائص المحاسبة في المؤسسات الصغيرة والمتوسطة الجزائرية - دراسة ميدانية لعينة من المؤسسات
Auteur(s): محمد حسان بن مالك
عبد الله مايـو
Mots-clés: Small and Medium Enterprises
International Accounting Standards
Accounting
Simplified Accounting Standards
Issue Date: 2016
Collection/Numéro: Number 02/2016;
Résumé: 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.
Description: Journal of Quantitative Economics Studies
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/13466
ISSN: 2437-1033
Appears in Collections:Number 02/2016

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