Revue algérienne d'économie et gestion
Volume 19, Numéro 1, Pages 322-333
2025-06-01

The New Public Sector Accounting System And Its Contribution To Reducing Financial And Administrative Corruption: A Focus On Algeria (2018–2022))



Authors : Chachoua Abdelkrim .

Abstract

This paper focuses on exploring the roleof the new public sector accounting system in Algeria and its impact on reducing financial and administrative corruption. The study explores the key concepts related to the new accounting system, along with how it contributes at promoting transparency and accountability. To achieve the research objectives, the Corruption Perceptions Index (CPI) published by Transparency International and the Worldwide Governance Indicators (WGI) of the World Bank are analyzed. It was determined through the study that the new accounting system contributes significantly at improving the quality of financial statements by adopting international standards and accrual-based accounting, ultimately enhancing public governance and reducing corruption.

Keywords

public sector accounting system, transparency, accountability, corruption

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