The Impact of the Organic Finance Law "LOLF 18-15" on Public Accounting Reform in Algeria: A Case Study of the Directorate General of Accounting and Treasury "DGTC"
| المصدر: | مجلة البشائر الاقتصادية |
|---|---|
| الناشر: | جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Ibrir, Meryem El Batoul (Author) |
| مؤلفين آخرين: | Djazouli, Abdelfettah (Co-Author) |
| المجلد/العدد: | مج10, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 598 - 609 |
| DOI: |
10.33704/1748-010-003-037 |
| ISSN: |
2437-0932 |
| رقم MD: | 1528501 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Organic Finance Law 15-18 | Public Accounting Law 07-23 | Accrual Basis | Financial Reforms | Modernization of the Accounting System
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
This research paper aims to shed light on the impact of the Organic Finance Law (OFL 18-15) on the public accounting profession, with a particular focus on the challenges and opportunities this sector faces in the context of financial reforms. The study adopts a dual approach: a theoretical section reviews and a practical side, a field study was conducted at the Ministry of Finance, employing both quantitative and qualitative research tools, including interviews with experts and financial executives, as well as the examination of official documents. The findings indicate that Algeria has made significant progress in modernizing its public accounting system through the issuance of the Organic Finance Law and Law 23-07. However, major challenges persist in the transition to accrual accounting, particularly regarding the need for qualified personnel, delays in issuing executive decrees, and the ongoing lag in inventorying and assessing state assets. |
|---|---|
| ISSN: |
2437-0932 |
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