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Evolution du Modele Comptable en Algerie
by
Ouaras, Mounira
, Mellal, Imene
in
الإصلاحات الاقتصادية
/ المحاسبة الدولية
/ المعايير الدولية
/ النماذج المحاسبية
2022
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Evolution du Modele Comptable en Algerie
by
Ouaras, Mounira
, Mellal, Imene
in
الإصلاحات الاقتصادية
/ المحاسبة الدولية
/ المعايير الدولية
/ النماذج المحاسبية
2022
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Journal Article
Evolution du Modele Comptable en Algerie
2022
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Overview
Nous présentons dans cet article une analyse de la revue de la littérature concernant l'évolution du modèle comptable en Algérie. Nous présentons le processus de convergence aux normes comptables internationales. Cette analyse et les explications formulées sont adossées aux réformes économiques et interprétée grâce à la théorie institutionnelle et le phénomène d'isomorphisme.
Publisher
القطب الجامعي بالقليعة - مدرسة الدراسات العليا التجارية
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