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The adoption of International public sector accounting standards (IPSAS) to support the transparency, accountability and the control of public money

Algerian Business Performance Review

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Title Statement The adoption of International public sector accounting standards (IPSAS) to support the transparency, accountability and the control of public money
 
Personal Name براضية, حكيم
معهد العُلوم الاقتصاديّة والعُلوم التّجاريّة وعُلوم التّسيير المركز الجامعي تيسمسيلت
 
Summary, etc. 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
 
Publication, Distribution, Etc. Algerian Business Performance Review
 
Electronic Location and Access application/pdf
https://journals.univ-ouargla.dz/index.php/ABPR/article/view/754
 
Data Source Entry Algerian Business Performance Review; Vol 10 No 1 (2016): Numero 10 2019
 
Language Note eng
 
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