افاق تطبيق المعايير المحاسبية الدولية للقطاع العام على الادارة العمومية الجزائرية

Abstract

This study aims to highlight the importance of applying the International Public Sector Accounting Standards (IPSAS) in Algeria, because of the many advantages it carries, which would contribute to the development of the public accounting system, and the most important implications of applying these standards, as well as identifying the most important reforms undertaken by Algeria in the framework of modernizing its public accounting system, with the aim of keeping pace with the developments in the field of modernizing public accounting practices at the global level that these standards have brought, and identifying the most important challenges faced by Algeria to apply IPSAS, Through the case study of the public treasury of the governorate of Ain Tamouchant, the current public accounting system and the most important reforms currently applied were identified, through which it was concluded that Algeria still faces several difficulties that prevent it from implementing the International Public Sector Accounting Standards, which makes the current public accounting system suffer from many imbalances and deficiencies