Algeria’s Public Accounting Reform and Its Convergence with IPSAS Principles: A Legal and Institutional Analysis of Law No. 23-07

Abstract

Public sector accounting reforms have become a central component of contemporary public financial management strategies aimed at enhancing transparency, accountability, and the effectiveness of public resource management. In this context, the International Public Sector Accounting Standards (IPSAS) have emerged as a major international reference framework for modernizing governmental accounting systems. Algeria has recently undertaken a significant transformation of its public financial governance framework through the adoption of Organic Law No. 18-15 relating to Finance Laws and Law No. 23-07 relating to public accounting and financial management rules. This article examines the extent to which Algeria’s public accounting reform converges with IPSAS principles and analyses the legal and institutional factors influencing its implementation.

The study adopts a qualitative doctrinal legal methodology combined with comparative institutional analysis. It examines the normative foundations of Law No. 23-07 and assesses its alignment with key IPSAS orientations, particularly regarding accrual-based accounting, financial reporting, transparency, accountability, and the recognition of the economic dimension of public operations.

The findings demonstrate that Algeria’s reform represents a significant shift from a traditional compliance-oriented accounting model toward a more governance-based framework centred on the production of reliable financial information and improved public sector management. However, the analysis also reveals that convergence with IPSAS remains progressive rather than complete, as effective implementation depends on institutional capacities, professional expertise, digital transformation, and administrative adaptation.

This article contributes to the literature on public sector accounting reform by providing an institutional and legal analysis of the Algerian experience, which remains insufficiently explored in international research. It highlights that the success of IPSAS-oriented reforms depends not only on the adoption of international principles but also on the ability of national institutions to translate these principles into effective administrative practices.