مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 1, Pages 652-665
2025-06-01

The Impact Of Implementing The New Public Accounting Laws On Protecting Public Money: An Analytical Study Of Executive Decree No 24-90



Authors : Bouibaoune Messaoud .

Abstract

Abstract: This study aims to shed light on the content of Executive Decree No 24-90, which came to compensate for the shortcomings of previous laws, and to keep pace with various developments in the economic fields, and on the other hand to tighten control over public money and to establish the principles of governance. This study concluded that this executive decree contributed significantly to protecting public money by rationalizing expenditures and accurately defining responsibilities between the public accountant and the spending officer, but the new law still faces many challenges, especially in the field

Keywords

Key Words: Public accounting, public accountant, Executive Decree No 24-90, public money, International Accounting Standards.

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