Evaluation of Accounting Practices for Compiling Accounts According to the Financial Accounting System (SCF) In the Economic Institution

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Abdelkader Dachache, Mohammed Larbi Guezzoun, Ahmed Yacine Abada

Abstract

The study aims to evaluate some accounting practices for compiling accounts according to the financial accounting system SCF by relying on two aspects. The first aspect relates to accounting practices for compiling accounts from a technical professional outlook, and the second aspect relates to understanding the content of the financial accounting system related to compiling accounts and the extent to which it is applied and familiar with it. In order to reach the results of the study, the field study was based on the case study approach. The field practice was compared to what is stipulated in the financial accounting system, so these observations were dropped on a standard established according to the study to obtain a numerically significant (statistical) result. The study results showed general difficulties in accounting compilation from a technical professional and cognitive point of view. Finally, the study concluded that the level of familiarity in the ENSP complex with accounting practices by compiling accounts according to the financial accounting system related to the year 2018 is of an average level, according to the results obtained by discussing the study's hypotheses.

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How to Cite
Abdelkader Dachache, Mohammed Larbi Guezzoun, Ahmed Yacine Abada. (2024). Evaluation of Accounting Practices for Compiling Accounts According to the Financial Accounting System (SCF) In the Economic Institution. European Economic Letters (EEL), 14(4), 796–822. https://doi.org/10.52783/eel.v14i4.2201
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