Revue algérienne d'économie et gestion
Volume 19, Numéro 1, Pages 177-200
2025-06-01
Empirical Analysis Of The Evolution Of The Accounting Profession In Algeria From 2010 To 2024 Based On Data From The National Accounting Council
Authors : Fela Ayachi .
Abstract
The implementation of the Système Comptable Financier (SCF), modeled on the IAS/IFRS framework (2004), is considered the foundational element of institutional reforms in Algeria. This transition marks a move away from a planned economic system, seeking instead to establish a market-driven economy. Rooted in liberal economic principles, this reform was accompanied by an extensive restructuring of the accounting profession, codified through the enactment of Law 10-01. This legislative structure addresses pivotal elements within the accounting sector, emphasizing the enhancement of regulatory supervision by governmental authorities, the reorganization of professional bodies, and the elevation of educational benchmarks. A primary aim of this legislation is to align domestic accounting practices with international norms, demonstrating a commitment to adopting global best practices and driving the modernization of the profession. The approach utilized in this research predominantly relied on the examination of collected data and interviews carried out with representatives of the National Accounting Council. The findings indicate that governmental intervention has played a pivotal role in the consolidation and reorganization of the accounting profession, serving as a positive force in its evolution and synchronization with global standards.
Keywords
Reform in accounting ; rules pertaining to accounting ; training in accounting
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