واقع مهنة المحاسبة في الجزائر بين التحولات والتحديات "دراسة ميدانية على عينة من الممارسين والمهتمين بالمهنة

This study aims to assess the reality of accountancy profession in light of the accounting reform process in Algeria. Therefore, to realize that goal; we have distributed 80 (eighty) questionnaires on a sample of practitioners and those interested in the profession. After analyzing the obtained data (results); we have concluded that there is a statistically significant relationship between developing and repairing accountancy profession in Algeria. Thus, it shows the morale importance of organizing the profession; in comparison with the immoral importance of the role of profession institutions, and the negative morale effects of scientific and professional performance of accountants on developing the accountancy profession.