تأثير تبني الإطار المفاهيمي لمجلس معايير المحاسبة الدولية على توجه أهداف القوائم المالية في بيئة الأعمال الجزائرية

Résumé: Algeria has been using a financial accounting system inspired by International Accounting Standards (IFRS/IAS) since January 2010. It was influenced by the French reference, as opposed to the national accounting plan, which was concerned with the technical aspects of accounting. The financial accounting system is based on fundamentals that are expressed in an Anglo-Saxon reference conceptual framework, which defines the objectives and users of financial statements, among other things. The aim of this study is to examine the impact caused by implementing an Anglo-Saxon conceptual framework on objectivesof financial statements in Algeria. To accomplish this, we conducted an analysis of the Algerian business environment based on the Economic Freedom Index. In the context of an examination of a case, the research uncovers that the conceptual framework of the financial accounting system implicitly embraces the objectives of the International Accounting Standards Board's financial statements (CF 1989), which we found inappropriate for the Algerian business environment, through employing a variety of tools primarily in: interview, observation, analysis, and analysis of archival data. We additionally found that the main goal of financial statements in Algeria is to first and foremost suit the information demands of the tax administration, as it is the primary user of financial statements.

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