Système comptable de principes et qualité de l’information comptable: cas du NSCF algérien

Baizid Touazi and Tayeb Chabi
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Baizid Touazi: Université de Bejaïa, Algérie
Tayeb Chabi: Université de Bejaïa, Algérie

Les Cahiers du CEDIMES, 2025, vol. 20, issue 2, 107-119

Abstract: By comparative study, this article has two objectives. Firstly, it aims to present the impact of principles-based and rules-based accounting on the quality of financial accounting information. Secondly, it aims to classify the Algerian new Financial Accounting System ANFAS and reach a conclusion about impact of it characteristics on financial accounting information quality. The article first presents a literature review on rules-based and principles-based accounting concepts and comparatively analyzes their impacts on the relevance and faithful representation of financial accounting information. Then, by international comparative study with International Accounting Standards IAS/IFRS, it analyzes the characteristics of Algerian new Financial Accounting System ANFAS in order to classify it and reach a conclusion about their impacts on accounting information quality. The results respectively shows that principles-based accounting system may provide more qualitative financial accounting information and the Algerian New Financial Accounting system ANFAS is a principles-based accounting system. While Accountants are becoming more familiar with this type of accounting system, the study recommends increasing the level of detail of ANFAS difficult cases.

Date: 2025
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DOI: 10.69611/cahiers20-2-07

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