مجلة النمو الاقتصادي والمقاولاتية

Articulating Environmental Issues And Accounting In Algeria: A Perspective On The Scf In Light Of International Practices

Auteurs : Moula Assia .

Résumé

With the growing emphasis on climate-related risks and the increasing pressure from international regulatory bodies, accounting systems are expected to evolve to better incorporate environmental concerns. This shift brings into question the ability of national frameworks, such as Algeria’s Financial Accounting System (SCF), to respond to emerging sustainability requirements. While the SCF is inspired by international standards, it still shows limitations in integrating ecological information into financial reporting. This study aims to examine the extent to which the SCF allows for the inclusion of environmental dimensions in corporate accounting practices in Algeria, and to evaluate the gap between this national framework and the most recent international developments, particularly those issued by the IFRS Foundation. The research adopts a mixed methodology that combines a review of regulatory and accounting literature with a quantitative case study based on a sample of Algerian industrial firms. Several environmental indicators and accounting ratios were calculated to assess the degree of ecological integration, and a comparative analysis was conducted to position Algeria’s practices within an international context. The findings highlight a limited incorporation of environmental information in current accounting practices, revealing a significant disparity between SCF-based reporting and international sustainability disclosure frameworks. This gap is attributed to a combination of normative, institutional, and practical barriers. The study concludes that the Algerian accounting system would benefit from a progressive reform aligned with international sustainability standards and supported by capacity-building efforts targeting professionals and institutional actors.

Mots clés

Environmental accounting ; Financial Accounting System ; International standards ; Sustainability ; Accounting reform