العوامل المؤثرة على اختيار الإدارة للسياسات المحاسبية في المؤسسات الاقتصادية الجزائرية : دراسة حالة عينة من مؤسسات ولاية غرداية

Abstract

يتوقف اتحاد العديد من القرارات الاقتصادية على مدى دقة وسلامة المعلومات المحاسبية التي تتضمنها القوائم المالية المعدة من قبل المؤسسات الإقتصادية باختيارها وتطبيقها لسيايات محاسبية مختلفة نتيجة لتعدد العوامل المؤثرة في اختيار هذه السياسات مما يؤدي الى نتائج مختلفة لذلك استهدفت هذه الدراسة معرفة العوامل المؤثرة في اختيار السياسات المحاسبية من طرف المؤسسات الاقتصادية الجزائرية وإنشاء نموذج إحصائي يبلور أهم العوامل المؤثرة في اختيار السياسات المحاسبية Abstract :Most of the economic decisions depends on the accuracy and integrity of accounting information in the financial statements prepared by the economic institutions, that had been selected and applied for different accounting practices due to the multiplicity of factors that affect the selection of these policies, which leads to different results, that is why, this study aimed to find out the factors that affect the selection of accounting policies by the algerian economic institutions, and the creation of a statistical model crystallizes the most important factors that affect the selection of accounting policies.In order to achieve the objectives of the study of the factors affecting the choice of significant accounting policies by the enterprise manager have been analyzed and interpreted, through a set of variables that can affect this choice, these factors consisted of the contractual factors including: ownership structure and state of the manager and contracts of debt, and regulatory factors including the size institutions to express political costs and taxes factor, in addition to the accounting practice related to environmental factors. As for the selected accounting policies , it is consisted : the assessment of the inventory and the estimation of productionlife and the policy of the lifting of capital. In addition to provision stocks and the policy of the expenses programming.An empirical study was conducted on a sample of economic institutions, where data from financial statements for the 20 institutions in various sectors during the period from 2010 to 2014were collected, using statistical methods to analyze the data and estimating models and testing hypotheses, which was consisted in the logistic regression model.The study came up with the resultthat the economic institutions are distinct as far as accounting policies are concerned where some take profit from the gain and others lower it. But their tendencies in profit policy is seen more applied than the lowering of it and that the most influential factor in the selection of accounting policies were contractual ones namely the ownership structure and the type of the manager, as well as debt contracts, followed by factors associated with the environmental accounting and namely the type ofthe sector factor, which was accepted in all policies. At the end, we find that organizational factors , where only one of the nine hypotheses is accepted.Key Words: Choice Of Accounting Policies, The Selection Methods, Contractual Factors, Regulatory Factors, And Environmental Factors.