From a planned economy accounting to a market economy accounting: Accounting reform strategy in Algeria.

Summary This thesis reports on research into Algeria's accounting standard-setting strategy in the context of its economy's transition to a market economy. The research presented is qualitative in nature and focuses on the economic and political environment and the accounting system in two distinct contexts. The study of the process of developing the new accounting system showed that the reform was undertaken under the influence of international institutions, notably the World Bank, which also probably guided the accounting reform. The dominant actor in this process is the standard setter-CNC (Ministry of Finance-State). Algeria is abandoning the NCP, a continental European accounting system, instituted within the framework of a socialist planned economy, in favor of an Anglo-Saxon accounting system, as part of its transition to a market economy, inspired by the IASB framework, while retaining the legacies of its past. Algeria has opted to adapt the IASB framework to its context. This adaptation is justified both by the context and by the desire to meet the requirements of the World Bank. It is therefore a naturalistic strategy with opportunistic elements.