أثر مشروع المحاسبة العمومية في الجزائر على ترشيد القرارات في المؤسسة العمومية

Abstract

The aims of this research is to know the impact of the public accounting project in Algeria on the rationalization of decisions in a public institution, and we relied on this on the distribution of a questionnaire for a sample of employees working at the University Center Abdel Hafeez in mila, and the results were analyzed using the statistical package for social sciences Spss 25. It has been concluded that there is a strong impact of the public accounting project in Algeria on the rationalization of decisions, whereas the application of the accrual of ccounting according to Organic Law 18-15 related to the financial laws, i twill allow the provision of accurate and comprehensive information about the state s financial assets, on the basis of which rational decisions are taken, including achieving the desired goals and preserving the management of public money