Accounting Harmonization in Arab Maghreb

Nourhene Guellim and Mohamed Ali Omri

International Journal of Academic Research in Business and Social Sciences, 2016, vol. 6, issue 11, 614-630

Abstract: During the last decade there has been a proliferation of research on the feasibility and prospects for accounting harmonization. To some extent, the magnitude of these researches focused on Europe and developed countries. However, the Arab Maghreb region has not been explored. On the basis of examining similarities and differences in environmental factors, this paper addresses policy issues to identify the possibility of the accounting harmonization in the Maghreb. It examines many factors environmental and political ones. This paper compares the financial reporting in Libya, Tunisia, Algeria and Morocco. Despite many points of convergence, the paper concludes with the necessity to practice the accounting harmonization in Arab Maghreb.

Keywords: Accounting in AMU; Regional Accounting Harmonization; Financial reporting in emerging markets (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:6:y:2016:i:11:p:614-630

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