واقع المحاسبة في قطاع البناء و الأشغال العمومية في ظل النظام المحاسبي المالي الجزائري ‏ - دراسة ميدانية -‏

The article tackles the problematic nature of the financial accounting system to capture the nature ‎of the industrial process that characterizes the construction and public works sector where the ‎questionnaire was used according to the IMRAD methodology as a main tool in data collection ‎which included a number of sector institutions and external accounting offices and the use of the ‎SPSS 20 program to extract the results. Resulted in a real improvement in the accounting practice ‎in‏ ‏the sector as a result of the transition to the financial accounting system. However, this ‎improvement is not affected by the change in the accounting culture prevailing among Algerian ‎accountants, M different techniques including: partial acceptance of the work, the number of ‎units ended, the actual costs, etc., as fines constitute one of the biggest concerns of the ‎institutions of the sector.‎