Special allocation accounts as a mechanism for financial and accounting management of public investment operations in Algeria during the period 2001-2019 : an analytical study

الملخص EN

The objective of this research paper is to analyzing the rationality of the decision of the public authorities in Algeria to adopt special allocation accounts as a mechanism for financial management of public investment operations registered in the development programs implemented during the period 2001-2019.

The study found that the special allocation accounts in Algerian practice suffers from many imbalances, related to operations of opening, financing, managing and controlling them ; this has weakened the efficiency of the financial management of public investment operations, and contributed to limiting the effectiveness of the policy of public spending in Algeria during the study period.