شيماء خرخاش2024-11-052024-11-052024جامعه مسيلةhttps://repository.univ-msila.dz/handle/123456789/44696The aim of this study is to examine the practice of accounting in Algeria in the context of financial accounting according to SCF and the importance of using accounting information and its impact on accounting practice. This was achieved through surveying a sample of accountants in the city of M'sila. The study showed that the financial reports of Algerian economic organizations contain a significant amount of disclosures, and the more disclosures there are in legislation and accounting standards, the higher the accounting compliance. Furthermore, the more disclosures in financial reports, the more effective they are in decision-makingaccounting practicetax requirementsquality of financial statementsM'silaThesis