آفاق تبني المعايير المحاسبية الدولية للقطاع العام (IPSAS)‎ و دورها في تعزيز جودة المعلومات المحاسبية العمومية بالجزائر : دراسة ميدانية للفترة 2020-2021

الملخص EN

H610.

The study aims to evaluate the role of the International Public Sector Accounting Standards (IPSAS) in enhancing the quality of public accounting information in Algeria, In the framework of the accounting reform under Organic Law 15-18, and the readiness of the Algerian environment to ensure the success of this reform process.

The study concluded that the application of financial accounting on the basis of accrual in the public sector is a step towards the gradual adoption of standards IPSAS, Thus, enhancing the quality of public sector accounting information.

Also, the success of the accounting reform process and the achievement of its goals is contingent on the support and actual will of officials and relevant parties, in addition to continuous training and coordination, accreditation is a strategic planning framework.