مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 2, Pages 641-654
2025-12-07

The General Budget Under The Adoption Of International Public Sector Accounting Standards (ipsas)



Authors : Harmel Ibtissem . Diafi Nawel .

Abstract

Against the backdrop of public financial reform in Algeria, this study aims to explore the anticipated impact of adopting the International Public Sector Accounting Standards (IPSAS) on improving both the preparation and execution of Algeria’s general budget. To achieve this aim, a questionnaire was administered to a selected group of 45 practitioners, including ordonnateurs, public accountants, budget controllers, budget inspectors, and senior officials within the Ministry of Finance. The collected data were statistically analyzed using SPSS. The results show that the Algerian government’s adoption of IPSAS represents a fundamental step toward budgetary reform, with a notably significant positive impact of this adoption on enhancing the effectiveness and accuracy of both budget preparation and implementation.

Keywords

International Public Sector Accounting Standards, General Budget, Budgetary Reform, Accounting Reform.

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

The Adoption Of The International Public Sector Accounting Standards (ipsas) As A Mechanism To Modernize Algeria's Public Budget System

أكرم شتيح . 
ص 311-323.

Application Of Modern Public Accounting Concepts In Light Of Law 23.07 And International Public Sector Accounting Standards (ipsas) In The Public Sector.

Khedir Oussama .  Hamdi Fella . 
pages 171-185.

The Reality Of Modernizing The Public Accounting System In Algeria In Light Of The Adoption Of International Public Sector Accounting Standards (ipsas)

Boudjellal Mohamed .  Youcef Al Saidi Ahmed . 
pages 781-806.

Formats de citation