The Objectives and Users of Financial Statements are the Missing Link in the Algerian Conceptual Framework: A Critical Analysis Study

Gag, Hadjira

doi:10.35156/1433-009-001-027

Article Details

The Objectives and Users of Financial Statements are the Missing Link in the Algerian Conceptual Framework: A Critical Analysis Study

Authors:

Gag, Hadjira

Publisher:

Kasdi Merbah University of Ouargla

Journal:

Algerian Review of Economic Development 2022 Vol.9 Issue 1, pp.413-428

Document Type:

Article

Publication Date:

6/2022

Document Language:

English

Document ID (Org No.):

2001271609

DOI:

10.35156/1433-009-001-027

Keywords:

Abstract:

 This study aims to shed light on the users and objectives of the financial statements and highlight their role in building conceptual frameworks. This research paper deals with the main concepts of the objectives of financial reporting which are: "stewardship" and " decision usefulness", and the controversy surrounding them internationally. In addition to that, the study also focuses on the level of the conceptual framework of the financial accounting system. The latter adopted the Anglo-Saxon reference, and analyzed the suitability of these objectives to the Algerian business environment using the analytical and comparative method.  This study concluded that the difference in the culture of management practices at the global level constitutes obstacles to accepting these concepts. It also concluded that Algeria implicitly adopted the objectives and users of the financial statements in its conceptual framework.

Article Details

The Objectives and Users of Financial Statements are the Missing Link in the Algerian Conceptual Framework: A Critical Analysis Study

Authors:

Gag, Hadjira

Publisher:

Kasdi Merbah University of Ouargla

Journal:

Algerian Review of Economic Development 2022 Vol.9 Issue 1, pp.413-428

Document Type:

Article

Publication Date:

6/2022

Document Language:

English

Document ID (Org No.):

2001271609

DOI:

10.35156/1433-009-001-027

Conceptual Framework

Users of Financial Reporting

Objectives of Financial Reporting

Stewardship

Decision Usefulness

القوائم المالية

السياسات النقدية

الاقتصاد الجزائري

إدارة المخاطر

المعايير المحاسبية

Issues

Article Details

Authors: Gag, Hadjira

Publisher: Kasdi Merbah University of Ouargla

Journal: Algerian Review of Economic Development 2022 Vol.9 Issue 1, pp.413-428

Document Type: Article

Publication Date: 6/2022

Document Language: English

Document ID (Org No.): 2001271609

DOI: 10.35156/1433-009-001-027

Issues

Authors:

Gag, Hadjira

Publisher:

Kasdi Merbah University of Ouargla

Journal:

Algerian Review of Economic Development 2022 Vol.9 Issue 1, pp.413-428

Document Type:

Article

Publication Date:

6/2022

Document Language:

English

Document ID (Org No.):

2001271609

DOI:

10.35156/1433-009-001-027