مجلة البشائر الاقتصادية
Volume 10, Numéro 3, Pages 598-609
2024-12-14

The Impact Of The Organic Finance Law (lolf 18-15) On Public Accounting Reform In Algeria: A Case Study Of The Directorate General Of Accounting And Treasury (dgtc)



Authors : Djazouli Abdelfettah . ابرير مريم البتول .

Abstract

This research paper aims to shed light on the impact of the Organic Finance Law (OFl 18-15) on the public accounting profession, with a particular focus on the challenges and opportunities this sector faces in the context of financial reforms. The study adopts a dual approach: the theoretical section reviews the modernization trajectory of public accounting through an analysis of the legal framework and regulatory reforms. On the practical side, a field study was conducted at the Ministry of Finance, employing both quantitative and qualitative research tools, including interviews with experts and financial executives, as well as the examination of official documents. The findings indicate that Algeria has made significant progress in modernizing its public accounting system through the issuance of the Organic Finance Law and Law 23-07. However, major challenges persist in the transition to accrual accounting, particularly regarding the need for qualified personnel, delays in issuing executive decrees, and the ongoing lag in inventorying and assessing state assets. These include the pressing demand for competent staff, the hold-up in the issuance of presidential decrees, and the persistent problems with the inventory and assessment of public assets. Realizing the full potential benefits of the new accounting system requires addressing these obstacles. Key Words: Organic Finance Law 15-18, Public Accounting Law 07-23, Accrual Basis, Financial Reforms, Modernization of the Accounting System

Keywords

Organic Finance Law 15-18, Public Accounting Law 07-23, Accrual Basis, Financial Reforms, Modernization of the Accounting System

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