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Accounting Harmonization in Arab Maghreb

Author

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  • Nourhene Guellim
  • Mohamed Ali Omri

Abstract

During the last decade there has been a proliferation of research on the feasibility and prospects for accounting harmonization. To some extent, the magnitude of these researches focused on Europe and developed countries. However, the Arab Maghreb region has not been explored. On the basis of examining similarities and differences in environmental factors, this paper addresses policy issues to identify the possibility of the accounting harmonization in the Maghreb. It examines many factors environmental and political ones. This paper compares the financial reporting in Libya, Tunisia, Algeria and Morocco. Despite many points of convergence, the paper concludes with the necessity to practice the accounting harmonization in Arab Maghreb.

Suggested Citation

  • Nourhene Guellim & Mohamed Ali Omri, 2016. "Accounting Harmonization in Arab Maghreb," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 614-630, November.
    • Handle: RePEc:hur:ijarbs:v:6:y:2016:i:11:p:614-630
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    References listed on IDEAS

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    1. Emmanuel N. Emenyonu & Ajay Adhikari, 1998. "Measuring the Degree of International Harmony in Selected Accounting Measurement Practices," Australian Accounting Review, CPA Australia, vol. 8(16), pages 24-32, November.
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