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Lettre du Président
3
Par Mourad EL BESSEGHI, Président du Conseil National de l’ONCA

Editorial
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Par Laala ATIK, 0HPEUHGX&RQVHLO1DWLRQDOGHO·21&$

Aperçu sur le troisième colloque tenu à Sétif


les 24 et 25 février 2018 7
Par : Abderrahmane BRAHIMI, Comptable agréé et Commissaire aux comptes

La relation dialectique économie-comptabilité


(Communication colloque ONCA) 18
Par : Lamri DJOUIMAA, Expert-comptable

PCN SCF colloque Sétif


22
Par : Mohamed BERKACHE, Directeur au CNC

Le comptable de demain, La digitalisation et son impact


sur la comptabilité 25
Par : Abdelkrim BOUHOUCHE, Expert-comptable

La feuille de route du Professionnel Comptable à


l’horizon 2030
29
Par : Mohamed YAHIAOUI, Directeur général de Management Business School
International Institute (MBI)

Revue N° 3
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