International Accounting harmonization from the Sociological Perspective of the New Institutional Theory

Abstract

This paper aims to clarify the motives for accounting reform in Algeria and analyze them based on the sociological perspective of the new institutional theory in its three forms: “coercive, normative and mimetic”. Therefore, the problem of the study came to search for the real motives behind the accounting harmonization process in Algeria. To discuss this problem, we adopted a field study to present the Algerian experience using the tools of scientific research, mainly represented in: interview, observation and documentary analysis, and employing a sociological approach to the new institutional theory. We have reached a set of results, the most important of which was an acknowledgment of coercive pressures behind the accounting reform process, which was matched by the ambition and desire of the Algerian legislator to catch up with the global ranks and simulate successful experiences. However, cultural heritage and social construction governed the course of reform and determined the shape of the new accounting system