أثر معايير المحاسبة الدولية للقطاع العام على فعالية حوكمة النفقات العامة : دراسة ميدانية- لبلديات ولاية البويرة

الملخص EN

This study aimed to know the positive points of the application of international accounting standards in the public sector, to Demonstrate the contribution of these standards to enhancing the effectiveness of public expenditure governance, using the multiple linear regression model, After processing and analyzing the results based on the SPSS program, the study concluded that the adoption and application of IPSAS in the public sector thus enhances the effectiveness of public expenditure governance.