Revue algérienne d'économie et gestion

Financial Transparency In The Public Finance Sector In Algeria

Auteurs : Bekheira Wahiba Karima . Beladjine Khaldia .

Résumé

This study aims to analyze the state of financial transparency in Algeria and highlight the extent to which recent legal and institutional reforms have contributed to strengthening the principles of sound financial governance. This is achieved by relying on international transparency indicators issued by the International Budget Partnership (IBP) for the period 2012-2023. The study's significance stems from the growing role of financial transparency in improving the efficiency of public financial management, rationalizing public spending, and enhancing trust between the state and its citizens, particularly in light of the economic and financial transformations Algeria is undergoing. The study employs a descriptive-analytical approach, in addition to analyzing international indicators and statistics related to levels of transparency, public participation, and budget oversight. Comparisons with some Arab countries were also used to assess Algeria's position within international financial transparency indicators. The study concluded that Algeria continues to register weak levels in financial transparency indicators, despite the adopted legislative reforms. It remains among the countries with limited financial information, limited public participation, and weak parliamentary and institutional oversight. The results also revealed a gap between legal reforms and the actual implementation of transparency and financial governance principles. The study concluded that improving financial transparency in Algeria requires adopting a comprehensive reform approach based on promoting digitalization, expanding access to financial data, supporting the independence of regulatory bodies, and activating community participation in the preparation and implementation of the public budget.

Mots clés

transparency ; , finance ; public finance ; , Financial Transparency ; Financial Transparency in Algeria