مجلة بحوث الإدارة والاقتصاد
Volume 5, Numéro 2, Pages 296-314
2023-06-11

The Role Of The Algerian Financial Accounting System In Strengthening The Principles Of Corporate Governance



Authors : Nouara Mohamed . Djaid Cherif . Mechter Fatima .

Abstract

The reforms carried out by the Algerian state in the field of accounting have resulted in the adoption by Algeria of the financial accounting system, where this system includes many laws, instructions and rules that regulate the accounting of the institution, define the powers of management and clarify the relationship of the institution with external parties, as well as guarantee the rights of all parties. Through this research paper, we will try to conduct an analytical study of the content of various laws of the financial accounting system to find out its contribution to achieving the principles of corporate governance approved by the OECD (Organization for Economic Cooperation and Development) .

Keywords

Keywords: the Algerian financial accounting system, corporate governance

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