The theory of the conventions and the accountancy: a reading of the Algerian case

Authors

Korbali Baghdad, جامعة وهرانFollow

Abstract

The accountancy is considered as an information system with the purpose of supplying the company and the stakeholders with information to guide their decision-making. However, it is worthwhile knowing whether the information ensuing from this system is equally disclosed to all stakeholders? 140 In this paper, we suggest approaching the accountancy from the viewpoint of the theory of conventions. First, we shall present the theory of conventions. Then, we shall approach the question of substitution of the conventions, and we will end with a presentation on the evolution of the accountancy system in Algeria.

Recommended Citation

Baghdad, Korbali (2011) "The theory of the conventions and the accountancy: a reading of the Algerian case," Al Jinan الجنان: Vol. 2, Article 6.
Available at: https://digitalcommons.aaru.edu.jo/aljinan/vol2/iss1/6