The International Journal in Economics and Business Strategies
Volume 5, Numéro 1, Pages 88-99
2025-07-01
Authors : Djaouti Samir . Asmaa Sofiane .
The state budget serves as a central tool for achieving economic stability and sustainable development. Amid global economic transformations, Algeria faces significant challenges necessitating comprehensive reforms in its financial system. This research aims to analyze the impact of Organic Law 15-18 on modernizing public financial governance, focusing on principles of transparency, efficiency, and performance-based outcomes. Through an analytical methodology grounded in a review of relevant literature and prior studies, the research highlights the challenges to implementing this law, including resistance to change and the lack of accurate data. The study concludes that the proposed reforms represent a strategic step toward improving public financial management, although they require collaborative efforts among various stakeholders to ensure their success. Further applied research is recommended to evaluate the actual impact of these reforms on economic and social development.
budget reform ; Organic Law 15-18 ; public finance transparency ; budget performance ; budgetary governance
Boukeffa Abderrahmane
.
Kessaissia Aissa
.
pages 150-173.
عبدوس إيمان
.
ص 347-365.
Belkhieri Rebhia
.
Kesri Mohamed Adel
.
pages 193-205.
Harireche Nadji
.
Balbouzi Asma
.
pages 36-54.
Hamza Rabah
.
Daas Khalil
.
pages 235-250.