The impact of economic openness to foreign investment on the development of accounting in Algeria

Abstract

This paper discusses the reality of the economic openness towards foreign investment in Algeria, its pace and the pace of development of its size and the nature of its sectoral and geographical distribution, to be discussed also about the impact of the latter on the development of accounting under the theory of accounting, which indicated the positive contribution that it gives Foreign institutions at the level of local accounting practice, to drop this result on the reality of Algeria through our attempt to determine the relationship between economic openness and the development of accounting Algerian using the tool of statistical analysis. To come up with a different result of the accounting theory that economic openness to foreign investment did not contribute to the development of Algerian accounting