مجلة الباحث الإقتصادي
Volume 14, Numéro 1, Pages 29-54
2026-06-30

From International Accounting Standards To National Accounting Systems: Which Accounting Identity For Which Future?



Authors : Ouarab Ali .

Abstract

The purpose of this article is to examine how international accounting standards IAS/IFRS can have a direct or indirect influence on national accounting systems, and to discuss the reaction of national standard-setters to the external environment from the point of view of accounting professionals. The qualitative analysis approach is adopted with the aim of assessing the national accounting council approach which has launched in its financial accounting system revision work. The results show that the work begun by the working group in charge of this revision has not yet produced any tangible results; in addition, there is a lack of communication regarding the progress of this work. Moreover, the working methods and procedures adopted are almost entirely devoid of any scientific rigor, necessary to ensure solidity and reliability to the reforms and revisions of the national accounting system, and the interviewed professionals emphasized the need to preserve the national accounting identity, taking into account

Keywords

accounting ; referential ; IFRS ; SCF

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