مجلة الاقتصاد والتنمية المستدامة
Volume 9, Numéro 1, Pages 43-61
2026-03-01

A Field Study Of The Views Of A Group Of Professionals And Scholars: The Development Of The Accounting Profession In Algeria: Between Reality And Challenges



Authors : Hirech Faiza . Chihi Hocine . Gritli Mohamed .

Abstract

This study uses a descriptive-analytical technique to examine the development of the accounting profession in Algeria using data from a field questionnaire completed by fifty (50) academics and professionals in the accounting and auditing disciplines. The findings demonstrated a balanced scientific and professional representation of the sample, with the majority of participants being male and possessing a Ph.D. With an average agreement of (4.08), the results showed that the profession has gradually evolved since independence. Economic changes and legal reforms, especially the Money and Credit Law (90–10) and the Financial Accounting Plan (SCF), have also clearly had a positive impact. These changes helped bring regional customs into compliance with global norms. However, there is still a gap between academic training and field practice, and the profession's independence is still restricted. The study also showed that while digitalization has started to have a noticeable impact on accounting and auditing practices, issues with inadequate training and a weak legal system still exist. The study suggests that in order to improve the profession's efficiency and performance quality in accordance with the demands of the knowledge economy, it is necessary to regularly evaluate legal frameworks, create university training programs, and strengthen digital transformation. Keywords: Accounting Profession, Auditing, Professional Development, Financial Accounting System (SCF), Digital Transformation.

Keywords

Accounting Profession ; Auditing, Professional ; Professional Development ; Financial Accounting System (SCF) ; Digital Transformation

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