The reality of the impact of the determinants of using fair value in accounting measurement in Algeria A field study of a sample of accountant practitioners in Algeria in the year 2021

Abstract

This study seeks to try to research the subject of accounting measurement in Algeria
through the determinants of the use of fair value in the Algerian accounting environment, which was
manifested in identifying the reality of using fair value, in addition to knowing the importance of the
impact of internal and external factors on the use of fair value in order to know the obstacles And the
difficulties of using fair value in the Algerian accounting environment. In order to answer that, the
researcher relied on a field study through a questionnaire directed to a sample of preparers and users of
financial statements from practitioners of the accounting profession in the southeast in the southeast of
Algeria, after identifying the most important methods of accounting measurement, and in order to
analyze their opinions about the hypotheses of the study, thes researchers relied on a program Spss.22
Statistical and Excel.
Thes researchers also reached many results represented in the fact that the use of fair value in the
Algerian accounting environment faces several difficulties and obstacles. First, the internal
environment on the one hand, through the preparers of the financial statements and accounting
programs, with its impact on the use of fair value, the external environment on the other hand,
regarding Related to accounting and fiscal legislation that did not provide the basic conditions for
applying fair value, as well as users of financial statements for their preference for historical cost as a
means of accounting measurement in the Algerian accounting environment