Adapting public accounting techniques to budgetary reform in Algeria

Abstract

This study aims to clarify the idea of the Algerian legislator in adapting the accounting organization of the public accounting law reform with the budgetary reform (Organic law N^o 18 - 15 of September 2, 2018 related to the finance laws), The study concluded that accounting techniques are compatible with budgetary reform, as they allow an accounting organization that provides sufficient information to the state's general budget.

     However, it requires the provision of the legal environment and the appropriate climate to embody budgetary reform and its public accounting, The ratification of the initial draft of the public accounting law should also be accelerated, In particular, organic law N^o 18 – 15 will be implemented in 2023.