متطلبات ضبط البدائل المحاسبية للحد من ممارسات المحاسبة اإلبداعية -دراسة حالة مجموعة من المؤسسات اإلقتصادية

Abstract

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