أبعاد إقتصادية
Volume 14, Numéro 1, Pages 411-435
2024-06-30

The Significance Of Modernizing Public Accounting In Algeria To Save Public Funds In Conformity With International Public Sector Accounting Standards (ipsas)



Authors : Belmokhtar Fatima . Djemil Abedljalil .

Abstract

This research sought to determine the significance of the public accounting reform project in Algeria with worldwide accounting standards for the public sector as a requirement for unifying accounting processes and protecting public funds, using the French experience as a model. To accomplish this study, we used a descriptive and analytical technique. Among the most significant outcomes: The Algerian government has made significant efforts to improve its public accounting system in conformity with international norms, and it encourages the preservation of public finances.

Keywords

public accounting ; International Public Sector Accounting Standards ; Modernization project ; preserving public monies ; French experience

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