مساهمة تبني معايير المحاسبة الدولية للقطاع العام في تعزيز حوكمة الميزانية العامة في الجزائر

Abstract

This study aimed to analyze the extent to which the adoption of International Public Sector Accounting tandards (IPSAS) contributed to strengthening public budget governance in Algeria, in light of the financial and accounting reforms implemented by the state, particularly through Organic Law No. 18-15 and Law No. 23-07. The research was grounded in the importance of modernizing the Algerian public accounting system to align with international requirements and to promote transparency, accountability, and efficiency in public financial management objectives for which IPSAS served as a core enabler. This study employed a deductive approach to present and analyze the theoretical concepts related to governance and IPSAS standards. It also employed a comparative analytical approach to examine the legal and regulatory framework of reforms in Algeria and to assess the extent of their compliance with IPSAS requirements, through the collection of official documents (legal and regulatory texts), the comparison of the characteristics of the new accounting system with ternational principles, and the analysis of how far the reforms embody the dimensions of governance. Furthermore, the inductive approach was used to propose a conceptual framework aimed at enhancing public budget overnance in Algeria in light of the adoption of IPSAS, based on insights drawn from the international experiences viewed. The findings revealed that the adoption of IPSAS enhanced the quality, credibility, and transparency of financial information, thereby improving oversight and reinforcing public accountability core principles of budgetary governance. The results also showed that Algeria had made substantial progress in aligning its financial and legal frameworks with international standards; however, several challenges remained, particularly concerning weak institutional infrastructure, limited human capacity, and continued reliance on traditional implementation methods. The study demonstrated that Laws 18-15 and 23-07 exhibited clear intersections with IPSAS inciples, particularly in adopting performance-based approaches, accrual accounting, and program budgeting. However, full implementation had not yet been achieved, underscoring the need to deepen reforms and activate operational mechanisms to establish effective and comprehensive budgetary governance.The study concluded with several key recommendations, including: strengthening specialized IPSAS training, enforcing mandatory financial disclosure, accelerating the issuance of implementing regulations, enhancing the oversight framework, and advancing digital transformation