Facteur culturel et pratiques comptables en Algerie

Abstract

Our article aims to show that some environmental factors especially the cultural factor allows a better variety of accounting practices. indeed, this article suggests to identify the links between specific cultural values in Algeria and accounting values characterizing the financial accounting system to better explain the valuation practices and disclosure applied by Algerian companies. To do our research we have mobilized model Hofstede and Gray (1988). The results of this research indicate that the culture of each society affects on the design and implementation of any accounting system and the appropriation and application of financial accounting system according to international accounting standards requires a change of Algerian accounting culture.