نحو استراتيجية توافقية لتبني معايير المحاسبة الدولية للقطاع العام IPSAS: دراسة تحليلية لمسار التجربة الفرنسية

الملخص EN

This study seeks to examine and analyze the obstacles facing the implementation of the international public sector accounting standards IPSAS, especially with the increasing adopted by countries, which is facing many problems in the domain, resulting from the adoption of the accrual basis of accounting by IPSAS; who is usually not fully compatible with public finance, public sector management tools, and its objectives and characteristics, the study presented the French experience to demonstrate the approach to IPSAS convergence and the mechanism to overcome difficulties.

this study found that the most appropriate way to adopt IPSAS is the gradual shift in their application based on the applicable standards in the country concerned..

also the requirements for their application can be classified as fundamental as reforming the budget system or auxiliary requirements such as administrative decentralization, provided that accounting reform is part of a strategy for a general shift towards new public management