Digitization of Accounting and IPSAS Standards: The Key to Transparency and Accountability in the Algerian Public Sector

Abstract

Abstract: Algeria, like many other nations, faces substantial challenges in enhancing the efficiency and transparency of its public sector accounting system. Although global technological advancements and the adoption of accounting digitization are widespread, Algeria remains heavily reliant on traditional paper-based methods. This reliance impedes operational efficiency and diminishes the transparency of financial reporting. This study aims to assess the impact of accounting digitization on efficiency and transparency within the Algerian public sector, particularly in relation to the adoption of International Public Sector Accounting Standards (IPSAS). Using a quantitative research methodology, the study employed a descriptive-analytical approach to gather and analyze data through suitable statistical techniques. Findings reveal significant improvements in accounting process efficiency and a reduction in errors due to automation. Additionally, transparency and accountability have increased due to the availability of precise, real-time financial data. The study also highlights that adopting IPSAS enhances the quality of financial reports and boosts confidence in the provided financial information. Keywords: Accounting Digitization, Operational Efficiency, Transparency and Accountability, International Public Sector Accounting Standards (IPSAS), Government Accounting.