مدى مساهمة المعايير المحاسبية الدولية في تعزيز عمل الموازنة الصفرية : دراسة ميدانية على مستوى ولاية البويرة

Abstract EN

This research paper aimed to study the international public sector accounting standards (IPSAS), and to know the purpose of its status and the advantages of its application in public institutions, and Demonstrate the extent to which they contribute to the promotion of zero-budget work, using the simple linear regression model.

after processing and analysis of results based on the program (SPSS), The study concluded that the adoption and application of international accounting standards in the public sector contributes significantly to enhance the work of zero budget