Three-dimensional public accounting: a commitment to budgetary and accounting reform in Algeria

Hamza, Rabah; Daas, Khalil

L'entreprise
Volume 15, Numéro 1, Pages 235-250
2026-09-08

Three-dimensional Public Accounting: A Commitment To Budgetary And Accounting Reform In Algeria

Authors : Hamza Rabah . Daas Khalil .

Abstract

This study aims to examine the trends in reforming Algeria's public accounting system under Law No. 23-07, with a particular focus on the three-dimensional accounting framework comprising general, budgetary, and cost accounting. The study adopts a qualitative analytical approach, based on a review of legal texts, institutional frameworks, and comparative international experiences in IPSAS implementation. The findings reveal that Algeria's budgetary reform, under Organic Law 18-15, aligns with global shifts from cash-based to accrual-based accounting, and demonstrates a commitment to activating cost analysis in accordance with IPSAS standards. However, the study identifies persistent challenges, including administrative capacity gaps, institutional resistance, and insufficient information systems. The study recommends a gradual, participatory implementation strategy, supported by continuous training, technological upgrading, and regular evaluation, while drawing lessons from successful international experiences tailored to national specificities.