المجلة الدولية للاداء الاقتصادي
Volume 5, Numéro 1, Pages 138-154
2022-06-04
Authors : Nacer Bencenna .
The aims of this study is to determine the compatibility of the Algerian public accounting system with the adoption of (IPSAS), and the reforms introduced. The descriptive approach and the analytical extrapolation approach have been used to serve the study, relying on the theoretical studies provided in books and scientific journals, accounting laws and decisions taken. It had found that there were efforts to adopt IPSAS through the new accounting scheme, but that the reflection on the ground was slow.
public accounting, international accounting standards, public sector, state accounting scheme.
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
عامر مريم
.
طويلب محمد
.
ص 1213-1234.
Boudjellal Mohamed
.
Youcef Al Saidi Ahmed
.
pages 781-806.