Accrual accounting as an innovation in the Algerian public sphere | ASJP

Recherchers economiques manageriales
Volume 14, Numéro 4, Pages 143-158
2020-06-30

Accrual Accounting As An Innovation In The Algerian Public Sphere

Authors : Benrahou Kada . Djamil Abdeljalil .

Abstract

After the adoption of the organic law relating to the laws of finance, the general directorate of accounting meter sets up a project of the implementation of the accrual accounting in the public entities. In this article we present the steps to be followed by the Directorate General of Accounting for the application of accrual accounting by comparing these steps and the steps of adopting a new innovation. We note in this study that the adoption of accrual accounting requires more effort in terms of information system and training.

Keywords

accrual accounting ; innovation adoption ; public establishment of an administrative nature ; public accounting

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