recherches économiques
Volume 20, Numéro 2, Pages 127-146
2025-12-31

Reforming Public Accounting In The Context Of Adopting International Public Sector Accounting Standards (ipsas) – A Field Study Of A Sample Of Employees In Public Administration –



Authors : Touat Nasr Eddine . Zerrout Ridha .

Abstract

This study aims to examine the extent to which adopting IPSAS contributes to improving the public accounting system and enhancing financial management effectiveness in Algeria. The research relies on a descriptive methodology and analytical tools for the theoretical component, while the case study employed a structured questionnaire. Data collected from public administration employees were analyzed using SPSS to test the study’s objectives and hypotheses. Results indicate that the majority of respondents are experienced, well-educated, and positioned to adopt accounting reforms. Adoption of IPSAS improves governance, transparency, accountability, citizen trust, and financial comparability. Updates to public accounting laws are positively received, enhancing transparency, cost accounting, performance budgeting, revenue/expenditure classification, and the transition to the accrual basis. Regression analysis confirms a significant positive effect of IPSAS on public accounting reform, explaining 28.7% of the changes. Recommendations focus on training, digitalization, curriculum alignment, and internal control improvements.

Keywords

Public Accounting ; IPSAS ; Financial Management ; Governance

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