مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 4, Pages 23-38
2024-12-31

International Sustainability Standards For Accounting In Algeria: Ifrs-s1 And Ifrs-s2 Horizons



Authors : Miliani Abdelhalim . Kameli Mohammed .

Abstract

This paper aims to study the possibility of international sustainability accounting standards IFRS S1 and IFRS S2 impalement in Algeria. For this research idea, a field study was conducted on a group of accounting professionals members of the National Organization of Certified Accountants preapproved by the Algerian Ministry of Finance. After a random selection of the sample, (98) retrieved questionnaires were analyzed using the Statistical Package Analysis for Social Sciences program “SPSS”. The study concluded that the accounting environment in Algeria unfortunately isn’t yet ready for the impalement of IFRS S1 and IFRS S2.

Keywords

Accounting ; Corporate Finance ; Financial Reporting ; International Accounting Standard ; Sustainability

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