les cahiers du mecas
Volume 20, Numéro 1, Pages 120-132
2024-06-04

The Contribution Of The International Public Sector Accounting Standards Ipsas In Developing The Public Accounting System In Algeria: A Field Study Of A Sample Of Academics And Professionals.



Authors : Boumediene Mohamed Rachid . Benramdane Anissa .

Abstract

Abstract : This study aims to show the extent of the contribution of international accounting standards for the public sector in the development of the public accounting system in Algeria to achieve credibility and transparency in managing public resources. In order to test the hypotheses and answer the problematic of the study, we intented a questionnaire and distributed it to a sample of academics and professionals with specialization in the field of research. and we analysis data using T-Student test. The study concluded that the adoption of international accounting standards for the public sector leads to support for transparency and disclosure in the presentation of financial reports. Likewise, implementing reforms in the public accounting system in Algeria requires knowledge of a set of political, economic, legal and technological factors to correspond to international public sector accounting standards.

Keywords

public accounting system ; IPSAS, transparency ; disclosure ; financial reports

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