تقييم العوامل المؤسسية والنظم التشريعية في البيئة المحاسبية الجزائرية على ضوء الانفتاح نحو تطبيق المعايير المحاسبية الدولية

Abstract

هدفت الدراسة إلى دراسة ومعرفة أهم العوامل المؤسسية المؤثرة في تطبيق المعايير المحاسبية الدولية في ظل أعمال التوافق المحاسبي الدولي حيث أخذنا الجزائر كنموذج، في محاولة الوقوف على المستوى المعقول للتطبيق في ظل الاختلافات بين البيئات، حيث اعتمد الباحث على المنهج الوصفي والمنهج الاستقرائي لمعالجة إشكالية الدراسة وتحليل المقابلات التي تم إجراؤها كجانب من الدراسة الميدانية على عينة تتكون من 40 فردا من المهنيين والأكاديميين ذوي الخبرة تماشيا مع أداة البحث المتمثلة في الأسلوب النوعي،واستخدم الباحث أسلوب تحليل المحتوى للمقابللات الذي يتماشى مع أداة البحث، وتوصلت الدراسة إلى أن التغيير المنشود لتطبيق النظام المحاسبي المستمد من المعايير المحاسبية الدولية لم يتحقق نظرا لعدة تناقضات لعل أهمها اختلاف البيئة التي صممت لها المعايير ذات التوجه الأنجلوساكسوني وواقع ومستوى البيئة المحاسبية الجزائرية، لذا؛ توصي الدراسة أن التغيير يجب أن يكون وفق احتياج البيئة بعد تشخيص دقيق من قبل الخبراء المحليين.

The study aimed to study and know the most important institutional factors affecting the application of accounting standards in light of the work of international accounting compatibility. We took Algeria as a model, in an attempt to determine the reasonable level of application in light of the differences between the environments. The researcher relied on the descriptive approach and the inductive approach to address the problem of the study and to analyze the interviews that It was conducted as part of the field study on a sample of experienced professionals and academics in line with the research tool represented by the qualitative method, The study concluded that the desired change in implementing the accounting system was not achieved due to several contradictions, perhaps the most important of which is the difference in the environment for which the Anglo-Saxon-oriented standards were designed and the reality and level of the Algerian accounting environment. Therefore, the study recommends that the change must be in accordance with the needs of the environment after a careful diagnosis by local expertsThe study aimed to study and know the most important institutional factors affecting the application of international accounting standards in light of the work of international accounting compatibility, where we took Algeria as a model, in an attempt to find out the reasonable level of application in light of the differences between environments, where the researcher relied on the descriptive and inductive approach to address the problem of the study and analyze the interviews that were conducted as part of the field study on a sample of 40 experienced professionals and academics in line with the research tool of the qualitative method, and the researcher used the content analysis method for the interviews that is consistent with the research tool, and the study concluded that the desired change to apply the accounting system derived from international accounting standards was not achieved due to several contradictions, perhaps the most important of which is the difference in the environment for which the Anglo-Saxon-oriented standards were designed and the reality and level of the Algerian accounting environment, so the study recommends that the change should be according to the need of the environment after an accurate diagnosis by local experts..