The Study the Appropriateness of the Institutional Factors to Apply Fair Value to the Algerian Accounting Environment Field Study Sample of Economi

Abstract

The objective of the study was to determine the appropriateness of the institutional
factors (economic, cultural, legal and professional) to apply fair value to the Algerian accounting
environment by addressing the reality of applying fair value in the Algerian accounting
environment, as well as studying the economic, cultural, legal and professional environment .The
statistical descriptive analysis approach was adopted to address the problem of the study, and the
questionnaire tool distributed to a sample of professionals and academicians in the field of
accounting, while data collection was made and processed in the software SPSS v 25. Data were
analyzed by a number of statistical methods (frequency, mean and standard deviation) in addition
to the alpha coefficient Cronbach. The study concluded that the institutional factors is somewhat
inappropriate for the application of fair value accounting in the Algerian environment.