Résumé:
As a result of the variation in international accounting systems,
differences in economic environments, and the diversity of institutions,
many accounting alternatives have emerged, granting management a
wide range of choices. As with any multiple options, there arises a
pursuit to select the most suitable one that meets the institution's needs.
In this context, the concept of creative accounting has emerged, based
on this diversity of alternatives and loopholes in accounting systems to
improve the economic image of the institution. However, these practices
have led to numerous financial crises that have significantly impacted
the global economy. Accordingly, this study aims to focus on the most
important mechanisms used to control the practices of creative
accounting through accounting alternatives within Algerian economic
institutions, highlighting the impact of these practices on their
performance; The study relied on the descriptive analytical method to
understand the intellectual aspects related to the subject, based on a
variety of Arabic and foreign sources, including books, university
theses, and journals relevant to the study topic. The inductive method
was also used in the field aspect of the study by collecting data and
information through a questionnaire that included multiple questions
aimed at testing the extent of implementing measures to reduce creative
accounting practices in the studied sample, in addition to evaluating the
impact of adherence to mechanisms for controlling accounting
alternatives to limit creative accounting practices in the economic
institutions of the Wilaya of Chlef.
The study concluded with a number of findings, the most prominent
of which is that practitioners of the accounting profession, including
internal auditors, accountants, executives, and department heads in
Algerian economic institutions, share a unified opinion that the financial
accounting system, internal governance mechanisms (board of directors,
internal audit, audit committees), external auditing, and expanded
disclosure regulate the practice of creative accounting through
accounting alternatives and reduce it, albeit to a limited extent. The
study also found that the Algerian accounting environment still needs improvements and changes to more effectively curb the practices of
creative accounting through accounting alternatives
