Abstract:
تعالج هذه المذكرة موضوع تأثير الابداع المحالسبي على قينة المؤسسة الاقتصادية دراسة ميدانية حالة الجزائر من خلال معالجة الاشكالية التي تتمحور حةل ماهي العوامل والظروف المساعدة للإبداع المحاسبي والتي تؤثر هلى تعظيم قيمة المؤسسة الاقتصادية فمن خلاتل البحث حاولنا إبراز المفاهيم والمنطلقات للابداع المحاسبي والمحاسبة الابداعية اضافة الي مجالات وخصائص عوامل التخقيق والمعوقات التي تؤثر على الابداع المحاسبي بحيث تم اعتماد على المنهج الوصفي التحليلي
This thesis talke about "the effect of accountant creativity on economical value
– the field case ALGIERS case -", The problematic deals with « what are the
factors and supportive condition for the accountant creativity that may increase the
value economical institution ?» During this research , we are going to clarify
some concepts and points for the accountant creativity and by using the description
analysis, we are also going to focus on fields, characterestics, condition and the
barries that may affect, the accountant creativity.
After viewing these concepts of the accountant creativity and the establishment
value, we came up with this field experiments to evaluate and with the help of
the specialists and experts ( accountant specialists, official accountant and their
assistants, also teachers, and students of the field ) we came up to this realisation
that the acccountant creativity is of a big importance for the establishment value
and the institution as well.
