تطبيق معايير المحاسبة الدولية وأثرها عل الأداء المالي في المؤسسات الجزائرية

Abstract

This study focuses on the adoption of International Accounting Standards in Algerian institutions and their potential impacts on financial performance as one of the most critical indicators for evaluating organizational efficiency. It compares the new treatments introduced by international standards with the previously applied methods under the National Accounting Plan, analysing the possible effects of these treatments on aspects of financial performance. After a historical overview of accounting harmonization efforts regionally and globally, as well as the various bodies advocating for standardization, the study addresses Algeria’s efforts toward armonization and standardization, culminating in the adoption of international standards through the Financial Accounting System. The research identifies and specifies the standards that may directly or indirectly influence determinants of financial performance—such as profitability, liquidity, operational efficiency, and cost management—linking them to the topics addressed by international standards and drawing on previous studies and reports that examined the impact of these standards on institutions adopting international frameworks. The applied study then attempts to assess the reflection of theoretical aspects on practical reality by analysing the case of an Algerian economic institution and measuring the impact of implementing international standards on financial performance indicators, such as return on investment (ROI), financial structure, and cash flows. This aims to provide a realistic perspective on the potential for achieving desired improvements within Algeria’s economic environment .