المعايير المحاسبية الدولية للقطاع العام والحوكمة المحلية دراسة حالة اقاليم جزائرية

Abstract

This study aimed to highlight the impact of implementing local governance based on International Public Sector Accounting Standards (IPSAS) (specifically, Organic Finance Law 18/15 and Public Accounting Law 23/07) on financial disclosure in the public sector in certain regions of Algeria. The study relied on a data survey using a questionnaire with a five-point Likert scale, administered to a sample of 169 professionals from several Algerian regions (Oran, Tiaret, Relizane, etc.). The data was analyzed using SPSS software and structural analysis with SmartPLS. The results showed that implementing local governance based on IPSAS (specifically, Organic Finance Law 18/15 and Public Accounting Law 23/07) improves the financial disclosure of government accounting information and increases government accountability and transparency. It also appears that the lack of experts in government accounting standards, their conflict with laws, and the high cost of transitioning from current accounting practices to these standards pose threats. Therefore, the two new finance and accounting laws were developed to facilitate keeping pace with legal systems in Algeria and to achieve a better level of disclosure.