Towards The Establishment Of The Sport Satellite Accounts (ssas) To Measure The Economic Impact Of Sport In Algeria

الملخص

This research aims to reveal the important role of sport satellite accounts (SSAs) in accurately assessing the impact of sports sector on the national economy. Therefore, this research depends on the descriptive method, the sample composed of 70 experts from different sport establishments; who were selected in a stratified random manner, and the data collection tool is the questionnaire. This research conclude to the necessity of the integration of a sport satellite account in the national accounting system, to rely on their outputs in making all decisions related to the economic and financial aspect of sports. Consequently, the research suggests the necessity of forming a specialized committee to supervise the preparation of an accounting system for the sports sector, from which all specialized and professional sports organizations can benefit according to specificity of the Algerian economic environment.