Revue Finance & marchés
Volume 11, Numéro 1, Pages 23-37
2024-03-21

State Reforms For Public Accounting In Order To Implement Ipsas



Authors : Takarli Mohamed . Ghrissi Larbi .

Abstract

Abstract This study focuses on the essential changes required to implement international accounting standards in the public sector. The shift from cash to financial accounting involves a combination of tangible and human factors to align projected outcomes with actual results. Consequently, institutions must decide on crucial reforms, representing a comprehensive overhaul of state accounting practices. This reform aims to enhance transparency, efficiency, and accountability in financial processes, signaling a significant shift towards improved financial management in a governmental context. Résumé Cette étude vise à éclairer les réformes nécessaires pour mettre en œuvre les normes comptables internationales dans le secteur public, en passant de la comptabilité de trésorerie à la comptabilité financière. Les institutions publiques sont contraintes de prendre des décisions pour instaurer une série de réformes essentielles, représentant une transformation complète des pratiques comptables de l'État. Cette réforme vise à améliorer la transparence, l'efficacité et la responsabilité dans les processus financiers, suggérant un changement significatif pour améliorer la gestion financière gouvernementale

Keywords

IPSAS ; Cash Accounting ; Financial Accounting ; Physical and Human Factors ; Reforms

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