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Système comptable de principes et qualité de l’information comptable : cas du NSCF algérien

Author

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  • Baizid TOUAZI

    (Université de Bejaïa, Algérie)

  • Tayeb CHABI

    (Université de Bejaïa, Algérie)

Abstract

By comparative study, this article has two objectives. Firstly, it aims to present the impact of principles-based and rules-based accounting on the quality of financial accounting information. Secondly, it aims to classify the Algerian new Financial Accounting System ANFAS and reach a conclusion about impact of it characteristics on financial accounting information quality. The article first presents a literature review on rules-based and principles-based accounting concepts and comparatively analyzes their impacts on the relevance and faithful representation of financial accounting information. Then, by international comparative study with International Accounting Standards IAS/IFRS, it analyzes the characteristics of Algerian new Financial Accounting System ANFAS in order to classify it and reach a conclusion about their impacts on accounting information quality. The results respectively shows that principles-based accounting system may provide more qualitative financial accounting information and the Algerian New Financial Accounting system ANFAS is a principles-based accounting system. While Accountants are becoming more familiar with this type of accounting system, the study recommends increasing the level of detail of ANFAS difficult cases.

Suggested Citation

  • Baizid TOUAZI & Tayeb CHABI, 2025. "Système comptable de principes et qualité de l’information comptable : cas du NSCF algérien," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 20(2), pages 107-119.
    • Handle: RePEc:cxb:issued:v20:i2:n07
    DOI: 10.69611/cahiers20-2-07
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