PROSPECTS FOR THE ACTIVATION OF THE FINANCIAL BUDGET PREPARED IN ACCORDANCE WITH IPSAS 01 IN NON-PROFIT PUBLIC INSTITUTIONS - A STUDY ON A SAMPLE OF JUDGES FROM THE ACCOUNTING COUNCIL IN THE PROVINCE OF TLEMCEN.

Abstract

     This study aims to uncover the prospects of activating the financial budget prepared in accordance with the International Public Sector Accounting Standards (IPSAS 01) in non-profit public institutions, by targeting a sample of judges from the Accounting Council through the distribution of a questionnaire.

Among the main results obtained, based on the statistical results of the study, it was found that there is a high level of activation of the financial budget prepared according to IPSAS 01 in non-profit public institutions from the perspective of the judges of the Accounting Council. This is considered an important factor in increasing the effectiveness of the accounting disclosure process, achieving transparency and holding elected officials and managers of public administrations accountable. This is due to the benefits derived from the characteristics of the financial statements, such as comparability, recognition and measurement of assets and liabilities. It also aligns and converges the accounting practices of the public and private sectors. However, the adoption of accounting standards for the public sector varies from country to country, either partially or fully, as well as in terms of adoption methods, including only central or local government or both, as in Sweden and other countries.