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Title: | Outlook for adoption of the international public sector accounting standards and its role in the development of the Algerian public accounting system |
Authors: | خبيطي خضير مونه يونس |
Keywords: | public accounting public sector international accounting standards accrual accounting public financial information |
Issue Date: | 2016 |
Series/Report no.: | numero 02 2016; |
Abstract: | This working paper aims to shed light on the reality of current Algerian public accounting, and the extent of the direction of this system toward adopting international public sector accounting standards, and determine the significance of the adoption of these standards in the development of various aspects of the Algerian public accounting system. A study found that the reality of current Algerian public accounting system does not meet the needs of users, There is a trend of the Algerian state to reform the public accounting system and of the State accounting planner project entered into force in 2003, And as we have come to adopt the international standards IPSAS in Algerian environment leads to the development of the Algerian public accounting through: Achieving transparency and credibility, reliability and effectiveness of public financial information, and the elimination of corruption administrative..etc. |
Description: | Algerian Studies of Accounting and Financial Review |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/15471 |
ISSN: | 2437-0215 |
Appears in Collections: | Volume 2, Numéro 1 2016 |
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