الخلاصة:
We deal in this modest Research and Survey on “the needs for the development
of the Accountancy study in the establishments and institutions of Algerian high
study.” On which we treated in order to find what these needs are.
And from this research, we tried also to give the principals of the accountancy,
its important, its particular, the manner of the study and finally the relationship
between it and the job of accountancy.
When we presented all the explanations of accountancy study, we went to the
Practice, thus to find and show the ideas of different people like: (accountancy experts
– accountants agents – accountants in companies – teachers of accountancy and the
students ) in Algeria.
