Environmental Constraints and Legislative Constraints on the Selection and Application of Accounting Policies in Algerian Institutions

Abstract

This paper aims to shed light on the nature and type of environmental constraints, Legislative Restrictions, Affecting freedom of economic enterprise management when selecting and applying appropriate accounting policies.Through the main sections,I dealt with the definition of the accounting policy and related concepts and terminology,With the determination of the conditions of their choice and their application, and the second, which was the most important elements of each diagnosis of environmental constraints and restrictions, through field study survey (217) individuals from professionals and academics in the Algerian accounting environment