مجلة التنمية والاستشراف للبحوث والدراسات
Volume 9, Numéro 2, Pages 194-205
2024-12-31

The Implications Of Implementing International Public Sector Accounting Standards (ipsas) In Algeria



Authors : Kadi Fatma Zohra .

Abstract

Abstract: Algeria is striving to refresh its public accounting system to be in line with international norms. The introduction of International Public Sector Accounting Standards seeks to bridge the gap between accounting practices in public sector and those in the private sector. This will lead to enhanced management of public funds by allowing for greater efficiency and effectiveness. Since the early 1990s, Algeria has initiated several key significant updates, notably the drafting of public accounting standards based on international norms. The findings suggest that applying IPSAS in Algeria will introduce new principles, financial statements, and information quality standards to the public sector. These improvements will enhance the quality, transparency, reliability, comparability, and consistency of public sector financial information, facilitating its use by stakeholders and fostering accountability and monitoring of government performance, which ultimately leads to protecting public funds from misuse.

Keywords

international public sector accounting standards ; public sector accounting

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