أثر تطبيق معايير المحاسبة الدولية للقطاع العام

Abstract

This study aims to underscore the strategic importance of implementing the International Public Sector Accounting Standards (IPSAS) for enhancing the efficiency and performance of Algerian government agencies by examining the accounting transactions and events carried out by public institutions based on both the accrual and cash basis. To achieve the objectives of this study, the descriptive approach was adopted, along with the use of a questionnaire as a data collection tool in the field study. The questionnaire was distributed to a sample of public accountants. The study concluded that the implementation of IPSAS contributes to improving the quality of financial statements by adopting the accrual accounting basis instead of relying exclusively on the cash basis. Additionally, these standards enhance the level of financial disclosure and transparency, while also playing a crucial role in strengthening oversight and promoting accountability regarding the use of financial resources in the municipalities of Algiers by government agencies.