أفاق تطبيق المعايير المحاسبية للقطاع العام في الجزائر : الأثار و التحديات

الملخص EN

This study aims to highlight the importance of the implementation of International Public Sector Accounting Standards (IPSAS) in Algeria.

We discussed the implications of the implementation of IPSAS and the constraints and challenges of applying International Public Sector Accounting Standards (IPSAS) in Algeria.

The study concluded that the application of international accounting standards for the public sector in Algeria improves the quality of financial information and improves the decision-making process regarding the allocation of resources and ensures increased transparency, financial accountability and comparability.

The implementation process can be complex and time-consuming and varies depending on the nature of the country, the government and the laws.

It also requires significant investments to train and develop public sector employees.