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- W3128500594 abstract "Accounting practices arose in each country to provide a clear and transparent understanding of the operations of companies and other institutions. Practices as we see them today, have heavily been impacted by historical movements and marking events. In the case of Morocco, the colonial period who introduced accounting practices in Morocco impacts the way accounting is completed today. Today, discussions on the appropriateness of the accounting practices that aim at harmonizing the understanding of the accounting language arise. This pushes the questioning of the application of international standards such as IFRS, but mainly their appropriateness in the understanding of accounting in countries with different backgrounds, economies and structures. As a matter of fact, to some countries, mock compliance is the rule as the appropriateness of the accounting” standard is questionable. This article discusses these notions and aims to provide an understanding of accounting practices in Morocco; throughout a historical perspective but also through analysing the future prospects in the country and its pan African ambitions." @default.
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- W3128500594 date "2021-02-01" @default.
- W3128500594 modified "2023-09-28" @default.
- W3128500594 title "IFRS adoption in Morocco in a context of internationalisation and Pan-Africanisation" @default.
- W3128500594 doi "https://doi.org/10.48374/imist.prsm/ame-v3i1.24108" @default.
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