إشكالية إغفال القطاع العام في البحوث المحاسبية في الجزائر : دراسة عينة من الأوراق العلمية المنشورة على المنصة الوطنية للمجلات العلمية

الملخص EN

This study aims to explore how interested are Algerian researchers in public sector accounting as a response to the need of academic accompaniment to recent developments in the field.

We used a sample of 53 peer-reviewed journals listed in the Algerian Scientific Journals Platform (ASJP) and compared accounting research papers in the public sector with those that dealt with the same topic in the private sector for the period 2014-2020.

Results indicate the dominance of private sector accounting research in Algeria, with very little interest in the public sector.

Moreover, private sector accounting research is more diverse and up to date