أبعاد إقتصادية
Volume 16, Numéro 1, Pages 171-185
2026-06-30

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



Authors : Khedir Oussama . Hamdi Fella .

Abstract

This study explores the role of Law 23-07 in the implementation of modern public accounting concepts in Algeria, considering the International Public Sector Accounting Standards (IPSAS). The research begins with a detailed review of Law 23-07, focusing on the new provisions it introduces. Following this, we examine the IPSAS and their relevance to public accounting practices. By comparing the accounting practices outlined in Law 23-07 with international standards, the study demonstrates that the Algerian public accounting framework is aligned with IPSAS. The findings highlight the key areas where the law meets international expectations, ensuring better transparency and accountability in the management of public funds. This alignment between national legislation and global standards provides a foundation for improving public sector financial reporting and contributes to the broader goal of enhancing public financial management in Algeria

Keywords

Keywords: Public Accounting; Law 23-07; International Public Sector Accounting Standards, Reform of Public Accounting .

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