The Problematic of Integrating International Public Sector Accounting Standards (IPSAS) into the Algerian Public Accounting System: An Ana-lytical Study of the Case of Mascara Municipality in Light of Governance and Transparency Challenges

Abstract

This research paper aims to examine the role of auditing standards within the public sector, with a particular emphasis on the implementation of the International Public Sector Accounting Standards (IPSAS) and their contribution to improving the quality of financial reporting, transparency, and accountability in public institutions. Mascara Municipality was chosen as a case study to explore the practical realities of IPSAS adoption in the Algerian context, through assessing the preparedness of the local public administration to shift from cash-based accounting to an accrual-based system.

The findings emphasize the importance of aligning with international accounting reforms, as IPSAS help detect financial errors and irregularities and improve operational efficiency. However, the results also reveal several organizational and technical challenges that hinder the effective implementation of these standards within Algerian municipalities.