HIGHLIGHTS
- What: This result aligns with previous research that has confirmed the harmonization of accounting practices and financial statements as one of the main reasons for IPSAS implementation, ultimately aiming to enhance comparability across different levels of government (Brusca et_al 2013; Christiaens et_al 2015; Schmidthuber et_al 2020; Ben Amor and Damak Ayadi 2019). This study examined the reality and prospects of implementing IPSAS in Algeria, highlighting the significant factors affecting it.
- Who: angelov from the Department of Finance and Accounting, University Abdelhamid Mehri Constantine2, Constantine have published the research work: Finance, Accounting and Business Analysis, in . . .
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