Modernization of the public accounting system in Algeria in accordance with International Public Sector Accounting Standards (IPSAS)

Authors

  • Beladjal Nesrine University of Ain Temouchent, Algeria
  • Ghorzi Salima University of Ain Temouchent, Algeria

Keywords:

Accounting Standards (IPSAS), public accounting system, modernization

Abstract

The objective of this study is to identify the extent to which an appropriate environment can be adapted to IPSAS by identifying the various motives that led to the reform and study of the modernization of the public accounting system, in addition to the efforts of the most important arrangements for this reform, It was concluded that this project is still being studied and developed due to several difficulties faced by the application. The entry into force of the new accounting plan requires, first and foremost, the final implementation of the project 'Restructuring Implementation Procedures'. Public expenditure 'which allows for the accounting restriction of proven rights related to real-time expenditures for compliance, and requires a developed automated information system. This study explores the modernization of the public accounting system in Algeria in alignment with International Public Sector Accounting Standards (IPSAS), highlighting the motives for reform, efforts towards modernization, and challenges faced in implementation

References

Abushamsieh, K., López-Hernández, A., & Ortiz-Rodríguez, D. (2014). The development of public accounting transparency in selected Arab countries. International Review of Administrative Sciences, 80(02). doi:10.1177/0020852313514522

Al-Kharabsheh, F. I. (2021). The Effect of Adopting International Public Sector Accounting Standards (Ipsas) on Financial Performance in the Jordanian Public Sector. Academy of Accounting and Financial Studies Journal, 25(2). Récupéré sur https://www.abacademies.org/articles/the-effect-of-adopting-international-public-sector-accounting-standards-ipsas-on-financial-performance-in-the-jordanian-public-sec-10275.html

Fernández Benito, A., & Cavanagh, J. (2016, janvier 19). Chapter 5. Public Accounting and Fiscal Credibility. Public Financial Management in Latin America. (I.-A. D. Bank, Éd.) doi:10.5089/9781597822268.071

Hashim, A., & Piatti-Fünfkirchen, M. (s.d.). Lessons from Reforming Financial Management Information Systems. World Bank group. Récupéré sur https://ieg.worldbankgroup.org/sites/default/files/Data/reports/fmis.pdf

Pimenta, C., & Pessoa, M. (2016, janvier). Chapter 1. Public Financial Management in Latin America: The Key to Efficiency and Transparency. Public Financial Management in Latin America. (I.-A. D. Bank, Éd.) doi:10.5089/9781597822268.071

Araya-Leandro, C., Caba-Pérez, M., & López-Hernandez, A. (2016). Modernization of Governmental Accounting Systems: Situation in the Central American Region. Global Perspectives on Risk Management and Accounting in the Public Sector, 90-107. (A. d. Ferreira, Éd.) IGI Global. doi:10.4018/978-1-4666-9803-1.ch005

Bouabbana, F. (2020). Project Of Modernizing The Public Accounting System In Accordance With The International Accounting Standards For The Public Sector(ipsas) In Algeria, Between Reality And Challenges. JOURNAL OF THE ECONOMIC SCIENCES INSTITUTE, 23(02), 1451-1469. Récupéré sur https://www.asjp.cerist.dz/en/article/140930

Gerardo, U., & Pimenta, C. (2016, janvier 19). Chapter 7. Integrated Financial Management Information Systems in Latin America: Strategic Aspects and Challenges. Public Financial Management in Latin America. (I.-A. D. Bank, Éd.) doi:10.5089/9781597822268.071

IMF Country Report . (2018, may). Algeria: Selected Issues. (18/169).

U.S. Government Accountability Office. (2003). Information Technology: Homeland Security Needs to Improve Entry Exit System Expenditure Planning. Récupéré sur https://www.gao.gov/products/gao-03-563

Published

2024-10-08

How to Cite

Nesrine, B., & Salima, G. (2024). Modernization of the public accounting system in Algeria in accordance with International Public Sector Accounting Standards (IPSAS). International Journal of Economic Perspectives, 18(10), 1624–1647. Retrieved from http://ijeponline.org/index.php/journal/article/view/667

Issue

Vol. 18 No. 10 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Beladjal Nesrine, Ghorzi Salima

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. CC BY