تقييم استجابة الفاعلين لضغوط التوافق المحاسبي الدولي من المنظور السوسيولوجي للنظرية المؤسسية الجديدة" دراسة حالة الجزائر"

Résumé: The study aimed to analyze and evaluate the impact of coercive, normative and memtic institutional pressures on the actors’ response to the process of change and accounting reform in Algeria after the latter adopted a reform strategy that takes international financial reporting standards under the pretext of achieving growth and economic development, relying on the sociological perspective of the new institutional theory. The levels of analysis were divided into Two sections: At the level of Algerian accounting convergence, the analysis at this level was based on the early version of the institutional theory “Institutional Isomorphism” by its producers (DiMaggio & Powell, 1983), and at the level of compliance with the financial accounting system, a theoretical and organizational framework was used for the strategic response to institutional pressures for ( Oliver (1991) In formulating institutional arguments at the local level, in order to achieve the goal of research and answer the problem posed, scientific research tools were relied on mainly in interview, observation and documentary analysis. On the form and level of the convergence process with the accounting reference On the level of compliance, the results indicate the impact of coercive pressures resulting from (accounting regulation, fiscal system, enforcement and control mechanisms) and normative pressures resulting from the weakness of the accounting profession (fiscal audits, the role of professional bodies, education and accounting training) on the response of actors in the application of the accounting system financial.

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