The reality of accounting measurement in the Algerian accounting environment

Abstract

The objective of this study is to study the reality of accounting measurement in the Algerian accounting environment from the point of view of academics and professionals. Also, to highlight the historical cost and fair value as one of the accounting measurement alternatives in Algeria and the requirements of adapting them to the Algerian accounting environment in order to achieve the quality of accounting information. The most important elements provided by the Algerian accounting environment for the application of these alternatives and the need to identify the most important challenges facing the accountant during the application, where the researcher adopted the analytical descriptive method and applied the analytical method in the analysis of the questionnaire that was distributed As a part of the applied study on a sample of 38 individuals professionals and academics, the researcher used a number of statistical and mathematical methods in data analysis in addition to SPSS v 23 and Excel data processing. The study concluded that the Algerian accounting environment is currently adapted to the historical cost model And recommended that both commercial and tax law should be adapted to the accounting system in order to improve the use of accounting measurement alternatives