تحديات تبني المعايير المحاسبية الدولية للقطاع العام ودورها في تحسين أداء المؤسسات العمومية الجزائرية

Abstract

The study aims to find out the challenges faced by the public sector after the modernization of accounting in order to keep pace with the continuous evolution that the world is experiencing today in terms of economic, administrative, financial, accounting and legal challenges after the implementation of Public Sector Accounting Standards applied by several developed countries. Algeria wants to adapt to these standards with the support and the real will of the officials and the parties concerned. The case study was based on the distribution of a questionnaire in order to obtain information while using numerous statistical methods to determine the nature of the data and the appropriate tests for each hypothesis. 31 questionnaires were processed from our sample (public accountants; authorizers; financial controllers; academic specialists) in the public sector of the wilaya of Ain Temouchent . Several results were achieved , the most important of which is that the reform of public accounting based on IPSAS standards improves the practice of the accounting profession so that it is of an international standard , it strengthens transparency and credibility , and thus reduces administrative and financial corruption.