مقاربة المحاسبة العمومية في البيئة الجزائرية في ظل التوجه نحو معايير المحاسبة الدولية للقطاع العام IPSAS : الواقع و التحديات

الملخص EN

This study aims to identify the reality of public accounting in the Algerian environment in light of the trend towards IPSAS, and what are the challenges of reforming them? .

We will use the questionnaire tool in the field study on a sample of 178 distributed over the wilayas of Ouargla, El-Oued and Biskra.

It was concluded that the accounting practices in the public sector are still far from the requirements of IPSAS, and that there are several obstacles facing the transition towards those standards.