EL HELALI , Manel Meriem; MESBAH , Yakout. Modernizing Algeria’s Public Accounting System through the Adoption of International Public Sector Accounting Standards (IPSAS) in the Context of New Institutional Theory. Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 01, p. 405–417, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/2876. Acesso em: 9 feb. 2026.