les cahiers du mecas
Volume 21, Numéro 2, Pages 203-211
2025-12-05

Ifrs: The Way To Believe In International Accounting. Case Study: The Integration Of The New Financial Accounting System In Algeria



Authors : Gamoura Zahra .

Abstract

Abstract: In terms of economic globalization, management practices are focused on: “How to interpret the financial data language in a world that has become more and more interlinked?” In fact, many countries are trying to harmonize their accounting standards, and even to adopt a common set of reporting standards! In this perspective, we will define, in this paper, what is accounting and what the purpose of the development of this practice was. In a way to make more sense to our reasoning, we specially focused on the application of the norm named International Financial Reporting Standards (IFRS) adopted by firms who expected to be more able to practice foreign direct investment. Noted that, using IFRS make finical information more measurable and give more clear interpretation of accounting data based on regular norms in order to limit the obstacle related to the complexity of interpretation of financial statements between enterprises looking to cooperate! The principal question that we try to answer on in this paper is: “Why does it make more sense to firms to adapt global accounting rules? And is it necessary for international corporate to adhere to IFRS norms?” We gave as case study the adoption of the IFRS norm in Algeria, a country who is looking to be more open to the international business in the way to integrate to the world trade organization. Our axe research is introduced by mobilizing two courant theories: the agency theory and the asymmetry of information (Michael C. Jensen & William H. Meckling 1976), consoled by theory of transaction costs (Williamson).

Keywords

Accounting ; IFRS ; FCS ; Asymmetric ; information ; transparency

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