مجلة الاقتصاد والتنمية المستدامة
Volume 7, Numéro 2, Pages 78-97
2024-09-01

The Importance Of Reforming Public Accounting In Algeria In Accordance With The International Public Sector Accounting Standards (ipsas) - The French Experience As A Model -



Authors : Belmokhtar Fatima . Djemil Djamil Abdldjalil .

Abstract

This study aimed to determine the extent to which the public accounting reform project in Algeria is compatible with international public sector accounting standards Algeria concluded agreements to reform its accounting system by seeking the help of a French consulting office concerned with reforming public accounting within the framework of what is known as making international standards Algerian after amending them We also discussed the French experience in gradually adopting international accounting standards for the public sector. To accomplish this study, we used a descriptive and analytical technique. Among the most significant outcomes: The Algerian government made significant efforts to provide public accounting with a new accounting system that meets international standards and the needs of modern management, as well as to make the public accounting system more flexible and responsive to international accounting changes The revamping of France's public accounting system did not fully implement IPSAS requirements Rather, it is a partial consensus achieved by adopting some standards based on them while establishing French public accounting standards.

Keywords

public accounting ; International Public Sector Accounting Standards ; Modernization project ; the French experience ; French standards

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