The reality and challenges of Algeria's success in modernizing its public accounting system through the application of international public sector accounting standards (IPSAS)

• MARKIK Abdallah

  University of Mostaganem

• BOUAZZA-ABID Bachir

  University of Mostaganem

This study aims to modernize public accounting systems through Algeria's orientation towards reforming its accounting systems in the public sector, and the success of these systems towards the application of international accounting standards in the public sector, and this experience is successful at the international level for countries that seek to change and reform their accounting system, and adapt various accounting rules and regulations with the requirements of the International Public Sector Accounting Standards. According to the findings of this study, IPSAS cannot be fully implemented, but incremental strategies can be applied to ensure successful change. Furthermore, we concluded this study with the lines of lessons learned from the experience of the Directorate of Public Equipment under study.

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