تحديات تطبيق اصلاح نظام المحاسبة العمومية والتسيير المالي في المؤسسات العمومية

Abstract

This study examines the internal environment of public institutions in Algeria and their ability to implement financial reforms. The focus is on the new law on public accounting rules and financial management and its requirements. A field study was conducted in the education sector, using interviews and observation to collect data. The findings indicate that public institutions have the necessary legal and technical infrastructure, as well as balanced material and human resources, to comply with accounting rules. However, it is recommended to provide additional training for public budget execution officers to better align with the goals of financial and accounting reform as per IPSSAS standards. Furthermore, there should be ongoing monitoring of compliance with public finance regulations by relevant stakeholders. Overall, this research highlights the importance of financial reform and its implications for public institutions in Algeria.