أهمية إصلاح المحاسبة العمومية من خلال التحول إلى أساس الاستحقاق المحاسبي : تجربة نيوزيلندا و المملكة المتحدة

Abstract EN

In the late 1990s and early 2000s, many countries around the world undertook comprehensive reforms of their accounting systems in the public sector, moving away from traditional treasury accounting and focusing on new accounting exercise.

The experiences of New Zealand and the United Kingdom are the experiences of the leading countries in this field, which have attracted wide international attention.

This study seeks to provide an overview of initiatives to establish the merit base in these two countries, the challenges they faced during the implementation period, the reason for choosing accrual accounting and not the cash flow accounting, and finally the impact of this implementation on published financial statements in the public sector.

The study concluded that the transition to the accrual accounting method was the right one, as it provided a clearer picture of the financial position of the public body.

In addition, this study concludes with lessons learned from the experience of New Zealand and the United Kingdom