Accounting practices in non-profit institutions in Algeria - Field study of non-wage social security funds for the Southeast of Algeria 2020, with reference to a case study of the Ghardaia Agency fund

Abstract

This study aims to demonstrate the accounting practices in non-profit institutions in Algeria in light of the accounting system in the Algerian accounting environment and the extent of application of the rules of what the accounting system came up with in preparing and disclosing financial statements, and this is what was presented through a survey of a group of practitioners of the accounting profession in Non-profit institutions such as accountants and managers, specifically in the social security funds for non-wage earners in the southeast of Algeria, as well as a case study of the National Fund for Social Security for Non-Wages Ghardaia Agency. The study concluded that most of these institutions apply the rules of the financial accounting system through the accounting disclosure and measurement and the rules for preparing financial statements, where the financial statements of these institutions meet the needs of their users, especially in the decision-making process, whether from within the vicinity of these institutions or external dealers