مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 17, Numéro 1, Pages 216-228
2024-06-30
"new Developments In The Practice Of Public Accounting Under Law 23-07 "field Study For An Educational Institution
Authors : Aida Anouar . Hadjeris Souhila .
Abstract
This study aims to give a picture of the new developments in the practice of the public accounting profession under Law 23-07 dated June 21, 2023 on the rules of public accounting and financial management, which abolished Law 90/21 dated August 15, 1990, by identifying the agents in charge of implementing the budget and financial operations, as well as knowledge of operations, revenues and expenses, treasury and property under Law 23-07, as well as new financial control operations. Through the field visit to the educational institution, the method of keeping accounting records was known by the public accountant (economist) and the methods of arresting them and the purpose of the arrest process, and knowledge of the elements of the budget code of educational institutions based on Executive Decree No. 16-227 Specifying the Model Basic Law for the Intermediate. This study recommended the need to benefit from the experiences of countries by encouraging and exchanging experiences and information on public accounting, as well as paying attention to public accounting agents and working to increase their knowledge of international accounting standards in the public sector
Keywords
public accounting, public accountant, educational institutions, budget
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