مجلة الدراسات المحاسبية والمالية المتقدمة

Challenges Of International Accounting In The Contemporary Economic Environment

Auteurs : Bakria Ali .

Résumé

This study aims to highlight the differences in accounting practices and systems across countries and to analyze international efforts to reduce these disparities through the adoption of international accounting standards. The ultimate goal is to achieve a degree of harmonization and compatibility in the preparation and presentation of financial statements at the global level. The study concludes that international accounting standards have not been fully developed on scientific foundations derived from the international environment. Instead, they emerged as a result of coordination and selection among standards already applied in advanced industrial nations. Full international accounting harmonization remains largely confined to these countries, while developing nations including Algeria are compelled to adopt certain standards selectively according to their economic circumstances, a process known as international accounting compatibility. The study further argues that this approach may increase the influence and dominance of developed nations over developing ones.

Mots clés

International Accounting, International Accounting Standards, International Accounting Harmonization, International Accounting Compatibility.