تقييم آليات الرقابة المالية في الجزائر في ظل عصرنة المحاسبة العمومية:دراسة إحصائية

Abstract

this study aims to identify the reality of the financial control mechanisms and evaluate their current and future performance in light of the modernization of the public accounting system by adopting international public sector accounting standards, and the various expected repercussions when it is implemented on the performance of financial control mechanisms, the questionnaire has been reliedon as a study tool to know the opinions of the sample on which the study was conducted,consisting of financial controllers, public accountants, disbursement orders, in addition to university professors, where The reality of the financial control mechanisms in Algeria was studied and know the requirements for the reform of both public accounting and financial control, as well as the expected changes and developments in the regulatory work in light of the modernization of public accountingand the activation of the new organic law 18/15.