مجلة أداء المؤسسات الجزائرية
Volume 5, Numéro 10, Pages 133-146

اعتماد المعايير الدولية لمحاسبة القطاع العام لدعم الشفافية، المساءلة والرقابة على المال العام

الكاتب : براضية حكيم .

الملخص

This study aims to determine the role of International Public Sector Accounting Standards in unifying the accounting treatments for the management of public funds with transparency to achieve rationalization in the public spending. The research’s most important findings and recommendations are the need to keep pace with the world revolution of accounting of the public sector and the adoption of the international standards to provide the necessary transparency and to achieve accountability, control and decision-making under the principles of good governance and rational management of resources.

الكلمات المفتاحية

International public sector Accounting Standards, transparency, accountability, the rationalization of public funds.