Algerian accounting practices under a financial accounting system Needs and challenges

Abstract

The objective of the study is to analyze the national accounting environment by answering the problem of looking for the addition of the financial accounting system to the accounting practices by analyzing the needs of the organizers and users of accounting information and the most important challenges still facing the application, We have reached a series of results, the most important of which is the lack of a culture of internal use of accounting in management and the absence of a culture of disclosure and limited to a large tax purposes, All this affects accounting as a means of making economic decisions in the national business environment.