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مقاربة المحاسبة العمومية في البيئة الجزائرية في ظل التوجه نحو معايير المحاسبة الدولية للقطاع العام IPSAS- الواقع والتحديات- The approach of public accounting in the Algerian environment in light of the trend towards international public sector accounting standards IPSAS - reality and challenges -

Authors:
Oualid Meraghni at University of Eloued
Oualid Meraghni
Zakaria Demdoum at University of Eloued
Zakaria Demdoum
الحاج عامر
الحاج عامر
الحاج عامر
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Abstract

هدفت هذا الدراسة إلى التعرف على واقع المحاسبة العمومية في البيئة الجزائرية في ظل التوجه نحو المعايير الدولية IPSASوما مدى تحديات إصلاحها؟. تم الاعتماد في الدراسة الميدانية على استبيان موزع على عينة قدرها 178غطت كل من ولاية ورقلة، الوادي وبسكرة. تم التوصل إلى أن الممارسات المحاسبية في القطاع العام لا تزال بعيدة عن متطلبات المعايير الدولية، كما أن هناك عقبات عدة تواجه التحول نحو تلك المعايير. This study aims to identify the reality of public accounting in the Algerian environment in light of the trend towards IPSAS, and what are the challenges of reforming them?. We will use the questionnaire tool in the field study on a sample of 178 distributed over the wilayas of Ouargla, El-Oued and Biskra. It was concluded that the accounting practices in the public sector are still far from the requirements of IPSAS, and that there are several obstacles facing the transition towards those standards.
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

IPSAS
The approach of public accounting in the Algerian
environment in light of the trend towards international
public sector accounting standards IPSAS
- reality and challenges -

1

2

3
eloued.dz-oualid@univ-meraghni
eloued.dz-zakaria@univ-demdoum
elhadjameur@gmail.com

________________________________ _________
oualid_meraghni@yahoo.fr



IPSAS
    


   
 


   

Abstract: This study aims to
identify the reality of public
accounting in the Algerian
environment in light of the trend
towards IPSAS, and what are the
challenges of reforming them?.
We will use the questionnaire tool
in the field study on a sample of
178 distributed over the wilayas of
Ouargla, El-Oued and Biskra. It
was concluded that the accounting
practices in the public sector are
still far from the requirements of
IPSAS, and that there are several
obstacles facing the transition
towards those standards.
Key words: Public Accounting,
IPSAS, Accrual basis.

IPSAS
111
1
         



    
         IFAC
IPSAS


 






IPSAS

           
IPSAS
            
IPSAS%
  IPSAS
%

112


IPSAS؛

IPSAS%
IPSAS
%

IPSAS 

IPSAS 
          


     IPSAS


  IPSAS     
          

 

   

        


IPSAS
113

 (Tatjana, 2015)

          



IPSAS
         



 (Minh, 2014, p. 04)      


   

IPSAS
         
         
         
         
    IPSAS   IFRS




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

     





    (IPSASB, 2014, pp. 01-12) 

 (http://www.ifac.org. Conselter, 2020)
  
         





(Brusca & Juan, 2016, p. 764)


  IPSASIAS/IFRSFIC-CSP 
      
(Christensen & Peter, 2010, p. 530)
IPSAS



IPSAS
115
(Brusca & Juan, 2016, p. 765)
IPSASB
          
IPSASB(Schumesch, 2013)
   (Mussari, 2014, p. 301) 
IPSAS
         





       
IPSAS           
 
(Oulasvirta, 2014, p. 240)
        

 (Brusca & Juan, 2016, p. 769)

 IPSAS      
(Schumesch, 2013)

 IPSASB        
l’IPSASB(IPSASB,

116
2014, pp. 01-12)
IPSAS



9021


         

  



1862
1962
19621975

 19751990
1990
1995 
9021
       1995 2006





IPSAS
117

           



 


       

 IPSAS


        PCE   
         


  



 




118

        


          
IPSAS


 

 





     
Cronbach Alpha
    







0.



0.



0.9
SPSS 22



IPSAS
119


       
Kolmogorov Smirnov
  


K.S





0.071




0.176

SPSS 22
         

          


        

likert


          

T
T=3T


120

    























%100














%
%
%
/
%100







30
12

60


%16.85
%6.74
%
%33.71
%100
SPSS 22

            
           
      %38.8 
               
  %    


IPSAS
121




          
IPSAS


SPSS 22

SPSS 22





M
SD

3.61
1.06
4


3.52
0.89
7


3.50
1.05
8


3.98
1.09
1


3.73
1.02
3


3.97
1.04
2


3.52
1.09
6


3.43
1.03
9


3.53
0.70
5





M
SD
Sig T
3.64
0.83



122






            
           

         
IPSAS
          
IPSAS








M
SD

3.53
0.75
8


3.51
0.88
9


3.69
0.75
4


3.56
0.96
6


3.58
0.76
5


3.53
0.83
7


3.77
0.83
3


4.13
0.79
2


4.16
0.92
1

SPSS 22

IPSAS
123





M
SD
Sig T
3.72
0.70


SPSS 22
      

        




          




IPSAS
 % 



    



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

 

   





             





            

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




 


IPSAS
125
   


IPSAS
%

IPSAS%
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



 


  
          


      




126


           

            



           

   


IPSAS%




IPSAS





  


IPSAS
127



     IPSAS


  

   

   
IPSAS


           
IPSAS
  

         


   




128




         

 
 IPSAS









       

ISA-IFRS-IPSAS











 





            
IPSAS


IPSAS
129
 ISA-IFRS-IPSAS       


   

 

21. 

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ResearchGate has not been able to resolve any citations for this publication.
EPSAS and the Unification of Public Sector Accounting Across Europe
Article
Full-text available
  • Oct 2014
In March 2013, the EC started a project aimed at harmonizing accrual-based public sector accounting systems through a set of harmonized accrual-based public sector accounting standards. The entire project is based on the assumption that the “superiority of the accruals principle, whether for macro or micro fiscal monitoring, is indisputable” (EC, 2013, p. 6). The paper offers critical perspective on the possible adoption of the European Public Sector Accounting Standards (EPSAS) inspired by the International Public Sector Accounting Standards (IPSAS). More specifically, the paper deals with the theoretical concepts of harmonization, standardization, and unification, as defined by the international accounting literature, with a view to identify the possible consequences of the public accounting unification process that is going to be promoted by the EU. In the European Union perspective, accounting unification is a desirable outcome, a pre-condition for attaining, measuring, controlling, and demonstrating budgetary equilibrium, according to a strictly rational logic consistent with a functionalist perspective of public sector accounting. Such an approach, it is argued in the paper, leads to a misunderstanding of public sector accounting, which is considered as a neutral technology whereas it is actually a tool of commensuration with a strong influence on the economic and political life of social communities, since it generates interpretative categories and contributes to change social relationships and values prioritization.
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L’adoption des IPSAS : un défi pour la modernisation et l’harmonisation de la comptabilité du secteur public
Article
  • Dec 2016
Adopting International Public Sector Accounting Standards : a challenge for modernizing and harmonizing public sector accounting The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits, using a structural equation model. The research methodology is based on a questionnaire sent to American and European Union countries that has been used to construct a structural model, and our results show that comparability and modernization are direct benefits of International Public Sector Accounting Standards implementation, and that both adopter and non-adopter countries value these positive impacts. This justifies the process of harmonization that the European Commission recently started. Points for practitioners : The analysis of the impact of International Public Sector Accounting Standards in the international context shows to what extent the adoption of International Public Sector Accounting Standards are useful for modernizing governmental accounting and achieving accounting comparability. Describing the experience of countries that have adopted International Public Sector Accounting Standards can help practitioners and professionals who participate in modernizing accounting systems, such as the European Union. Many countries are now moving towards International Public Sector Accounting Standards and the experiences of pioneer countries can serve as a learning process. This article shows that introducing International Public Sector Accounting Standards can have many advantages in practice and that countries that have implemented these standards consider that they allow an increase in transparency and accountability.
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Consultancy Outputs and the Purification of Accounting Technologies
Article
  • Jul 2010
  • ACCOUNT ORG SOC
Consultancy is a phenomenon frequently referred to in the accounting literature. However, few studies have more intensively dealt with what consultancy activities and reports may mean in terms of stabilising accounting systems. In this article we provide detailed processual descriptions and characterizations of how consultancy outputs participate in the co-production of larger accounting systems in the public sector. From two case studies we demonstrate how consultancy companies become hired by change proponents to purify, i.e. how consultants can work to provide ‘faith’ to accounting systems and to settle controversies with sceptical and resisting groups that threaten to destabilize the innovations. By using Actor-Network Theory we demonstrate how consultancy outputs like consultancy project reports, seminars, briefings and the like are part of practices to cultivate social conflict. The article explains the forms of purification, their conditions and consequences and how they can be successful to stabilize accounting technologies.
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Public Consultation: The Future Governance of the International Public Sector. The International Public Sector Accounting Standards Board Review Group
  • Jan 2014
  • Ipsasb
IPSASB. (2014). Public Consultation: The Future Governance of the International Public Sector. The International Public Sector Accounting Standards Board Review Group.
Application of International Public Sector Accounting Standards in Vietnam in Current Conditions
  • Jan 2014
  • M T Minh
Minh, M. T. (2014). Application of International Public Sector Accounting Standards in Vietnam in Current Conditions. Journal of Modern Accounting and Auditing, Vol10, N 04.
Towards a new era in government accounting and reporting
  • Jan 2013
  • P Schumesch
Schumesch, P. (2013). Towards a new era in government accounting and reporting. Belgium: PwC global survey on accounting and reporting by central governments, http://hdl.handle.net/2268/166242.
Public Sector Accounting in Slovenia and Croatia
  • Jan 2015
  • J Tatjana
Tatjana, J. (2015). Public Sector Accounting in Slovenia and Croatia. CROATIAN AND COMPARATIVE PUBLIC ADMINISTRATION, Vol 15, N 04.