مجلة إضافات إقتصادية
Volume 10, Numéro 2, Pages 1919-1943
2026-09-30

Public Accounting Reform And Ipsas Adoption In Algeria: Constraints And Requirements



Authors : Berkane Imen . Guechi Meriem .

Abstract

In accordance with Organic Law 18-15, the State's financial management is being significantly restructured, shifting from cash-based to accrual accounting. This evolution is supported by Law 23-07, establishing a legislative framework for a three-dimensional accounting system aligned with International Public Sector Accounting Standards (IPSAS). Accordingly, the present study aims to highlight both the efforts made and the blocking factors encountered during the first major public accounting reform project. It also analyzes the general context and the main changes induced by this new budgetary governance, before addressing the imperative conditions required for its effective implementation. The findings reveal that the first project's failure was due to legal, human, technical, and strategic factors, while the new reform's success requires a comprehensive asset inventory, an integrated information system, and continuous training. The study recommends accelerating these priorities to ensure a successful transition to IPSAS-compliant accrual accounting.

Keywords

Public accounting ; budgetary and accounting reform ; IPSAS standards ; State Chart of Accounts ; Financial statements

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