أبحاث إقتصادية معاصرة
Volume 9, Numéro 1, Pages 1-21
2026-04-23

Accounting Reforms In Algeria: Reality, Challenges, And Future Prospects – A Survey Study -



Authors : Saidi Fares .

Abstract

This study aimed to shed light on the reality and prospects of accounting reforms in Algeria by analyzing their actual impact on practical application and the extent of their success in achieving the intended objectives, namely improving the quality of financial information, enhancing transparency, and making the economic environment more competitive and attractive to investment. To achieve the objectives of the study, a questionnaire was employed, resulting in 62 valid responses for statistical analysis, which were processed using SPSS V25. The study concluded with several findings, most notably the existence of a clear gap between the reform texts and their practical implementation, which is mainly due to regulatory and professional obstacles hindering the optimal application of the reforms. Nevertheless, the reforms have achieved some important gains that are expected to provide a strong impetus for the accounting profession in Algeria.

Keywords

Updating the financial accounting system ; Accounting Reforms ; Financial Accounting System ; IAS/IFRS ; Algerian Accounting Environment

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