أهمية تبني معايير المحاسبة الدولية للقطاع العام في تطوير نظام المحاسبة العمومية في الجزائر

Abstract EN

This research aims to highlight the importance of relying on IPSAS.

To reform the Algerian public accounting system in order to achieve many significant advantages of harmonizing local accounting practices with these standards.

The research found that although full adoption of IPSAS standards has yet to be achieved in any country in the world, the stakeholders in Algeria are required to work towards compliance with these standards by meeting a set of requirements and conditions relating to economic, administrative, Human, technical, and political, where these requirements represent a major challenge in IPSAS compliance.