أهمية عصرنة نظام المحاسبة العمومية بما يتوافق مع معايير المحاسبة الدولية للقطاع العام (IPSAS)‎ في ظل الإصلاح المحاسبي للقطاع العام في الجزائر: دراسة ميدانية لعينة من المهنيين في القطاع العمومي الجزائري

الملخص EN

This paper aimed to highlight the importance of modernizing the public accounting system in Algeria in accordance with international public sector accounting standards (IPSAS) in light of the accounting reform.

in order to reach the objectives and results of the study, the analytical descriptive approach was relied upon.

moreover, a questionnaire was distributed as an aspect of the applied study to a sample of professionals in the public sector across the various states of the country.

finally, the study concluded the importance of applying these standards in Algerian public institutions, due to the availability of comparable information across different countries.

furthermore, it provides accounting information that supports considerations of oversight and accountability, also increasing the credibility and transparency of the reports of public institutions, which helps to make better decisions regarding many government activities.