مجلة البشائر الاقتصادية
Volume 10, Numéro 3, Pages 582-597
2024-12-14

Status And Prospects Of The Practice Of Management Accounting In Algerian Companies: Case Of Companies In The Wilaya Of Tizi-ouzou



Authors : Moumou Ouerdia .

Abstract

The main objective of this research is to study the state of play of the use of management accounting by Algerian firms. In addition to this, we conducted a survey on 30 companies located in the Tizi-Ouzou region to study its importance, the obstacles which are encountered in its implementation, and to evaluate the opportunities and prospects for its future development in a specific and difficult context. As a result of our research, we concluded that despite the importance of management accounting, financial accounting remains the most used tool by the companies surveyed, mainly by obligation or for tax reasons.

Keywords

Management accounting ; Financial accounting ; Management control ; Decision making ; Costs

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