recherches économiques
Volume 20, Numéro 1, Pages 10-28
2025-06-30
Engineering Accounting: Conceptual Framework And Future Outlook
Authors : Ykhlef Imane .
Abstract
This research paper aims to present the conceptual framework for Engineering Accounting, as one of the most important new topics that should be paid attention to in the accounting field. In preparing this research paper, we relied on the inductive approach using the description tool, by presenting the conceptual framework for engineering accounting, based on our purely exploratory view, as the topic is new and has not been researched before, and on the exploratory approach. An engineering accounting, project cannot accepted for completion, unless it is compared with other projects in terms of cost and the lowest cost is accepted. This makes it necessary to have estimated engineering accounting. It is considered a communication tool between the engineering project in its technical and practical stages, and its internal and external surroundings. Engineering Accounting is concerned with determining the financial result of the engineering project and tracking its financial status.
Keywords
Accounting ; Engineering ; engineering Accounting ; Engineering Accounting Disclosure.
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