Le Système Comptable Financier, Entre Innovation Managériale et / ou Innovation Comptable = The Financial Accounting System between Managerial Innovation and / or Accounting Innovation

Abstract

The innovation current has been a framework in several areas of research, especially in the social sciences. This paper aims to make a link between the innovation framework and our field of study, namely, the application of a new accounting framework by Algerian companies. More specifically, it attempts to describe this accounting system as a “managerial” and / or “accountant” innovation. Our qualitative study, based on two case studies, allows us to provide some answers.