الأفاق للدراسات الإقتصادية

Algeria Public Finance Modernization Via The Adoption Of Ipsas Standards: Practitioner Versus Academic Perceptions

Auteurs : Benchikh Lehocine Ahmed .

Résumé

This study examines perceived challenges, opportunities, and readiness for accrual accounting via IPSAS adoption in Algeria, comparing 150 practitioner accountants and university teachers across five wilayas: Annaba, Constantine, Jijel, Mila and Setif. A Likert questionnaire was administered to both groups, with data analyzed via SPSS using non-parametric tests. Results show comparable awareness between groups but greater optimism among academics. Technical challenges emerge as the most severe barrier, while institutional and technological concerns are comparably severe. Respondents favor sequenced over "big bang" implementation, and challenge severity correlates with demand for international assistance. Findings point to capacity-building and phased implementation as reform priorities.

Mots clés

IPSAS ; Algeria ; Public Financial Reform ; Accrual Accounting ; Challenges