The Role of Digital Smart Technology in Developmentof the Public Accounting System and Supporting the Implementation of International Accounting Standardsin the Public Sector (IPSAS)

Abstract

This study aims to highlight the role of digital technology in the development of the government accounting system within the framework of compliance with IPSAS standards) and to reach the results of the study, a field study was carried out in the wilaya of Tlemcen, using a questionnaire tool directed to the employees of the Department of Finance and Accounting in public institutions, and the results concluded that the latter contributes significantly to improving the quality offinancial and administrative data., and the accuracy and transparency of financial reports, ease of preparation and auditing significantly, and the activation of economic control, which contributes to the formation of a strong and effective government accounting system with the latest means, and facilitate compliance with standards. Finally, recommendations were made on how to overcome challenges by promoting investment in digital systems, developing staff capabilities, and enhancing digital infrastructure to support the transition to international accounting standards.Using smart technology systems