مجلة الإدارة والتنمية للبحوث والدراسات

Requirements For Implementing The International Public Secto Accounting Standard (ipsas 24) And Its Role In Enhancing The Quality Of Financial Reporting In Algeria Under The New Budget Reform Framework

Auteurs : Ghalmi Zahira .

Résumé

This study explores the implementation requirements of IPSAS 24 (locally designated as NCE 08) and its impact on enhancing financial reporting quality in Algeria amidst recent budgetary reforms. The research investigates how budget-to-actual comparison disclosures strengthen transparency in financial performance reporting, employing a descriptive-analytical methodology to align the standard’s mandates with Organic Law 18-15 and Law 23-07. The findings indicate that adopting this standard is a fundamental prerequisite for the success of "programme budgeting and performance management," serving as a vital accounting mechanism for monitoring financial deviations. Furthermore, the study emphasizes the critical need to digitize the State’s accounting system to ensure the reliability of reconciliation statements, effectively bridging the gap between cash-basis and accrual-basis accounting to support accountability.

Mots clés

IPSAS 24; NCE 08; Budget Transparency; Financial Reporting Quality; Accrual Basis; Programme Budgeting; Public Sector Accounting;.