واقع نظام المحاسبة العمومية في الجزائر و آليات التطوير وفق متطلبات المعايير المحاسبية الدولية للقطاع العام IPSAS

الملخص EN

This study aims to know the reality of the public accounting system in Algeria and the mechanisms for developing this system, following the requirements of the international public sector accounting standards (IPSAS).

to achieve this goal, the theoretical aspect of the study focuses on the basic concepts of public accounting and the requirements for adopting (IPSAS).

while in the practical side, the descriptive-analytical method was followed in this study using a questionnaire commensurate with the subject of the study and distributed to the study population.

findings show that the development of the public accounting system in Algeria following (IPSAS) is related to a real political will.