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Title: he reality of Accountancy Profession in Algeria between Transformations and challenges "a Field Study on a Sample of Practitioners and Interested in the Profession
Authors: فيروز خويلدات
أعمر عزاوي
مبارك بوعلاق
Keywords: Accountancy profession
professional accountancy institutions
performance for accountants
Issue Date: Dec-2015
Series/Report no.: numero 7 2015;
Abstract: This study aims to assess the reality of accountancy profession in light of the accounting reform process in Algeria. Therefore, to realize that goal; we have distributed 80 (eighty) questionnaires on a sample of practitioners and those interested in the profession. After analyzing the obtained data (results); we have concluded that there is a statistically significant relationship between developing and repairing accountancy profession in Algeria. Thus, it shows the morale importance of organizing the profession; in comparison with the immoral importance of the role of profession institutions, and the negative morale effects of scientific and professional performance of accountants on developing the accountancy profession.
Description: numero 7 2015
ISSN: 1938-2170
Appears in Collections:numéro 07 2015

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