The impact of accounting and budgetary reforms on the governance of public investment financing in Algeria

بوعزيز ابرهيم

Article Details

The impact of accounting and budgetary reforms on the governance of public investment financing in Algeria

Authors:

بوعزيز ابرهيم

Publisher:

Centre Universitaire de Barika

Journal:

مجلة الدراسات القانونية والاقتصادية Vol.8 Issue 2, pp.1221-1238

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001608042

pISSN:

2773-2649

Keywords:

Abstract:

 The present study aspires to shed light on the mechanisms for financing public investment programmes within the framework of the new Organic Law No. 18 -15 of 2 September 2018 on finance laws and the extent to which it meets the requirements of governance and budget modernisation. To this end, a descriptive, historical and analytical approach appropriate for narrating and presenting the most important regulatory texts of Organic Law 18-15 has been utilised. The study concluded that the new texts allow for a transition from a programme-based budget to a target-based budget, which will enable comprehensive modernisation in the management and governance of the state budget. The majority of regulatory texts pertaining to the mechanisms for financing and monitoring the public investment budget under the new organic law permit the implementation of governance of investment expenditure management. It was proposed that greater importance and powers should be assigned to local authorities in the process of preparing, monitoring and implementing the budget at the local level.

Article Details

The impact of accounting and budgetary reforms on the governance of public investment financing in Algeria

Authors:

بوعزيز ابرهيم

Publisher:

Centre Universitaire de Barika

Journal:

مجلة الدراسات القانونية والاقتصادية Vol.8 Issue 2, pp.1221-1238

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001608042

pISSN:

2773-2649

Public investment

financing

governance

accounting reform

Issues

Article Details

The impact of accounting and budgetary reforms on the governance of public investment financing in Algeria

Authors: بوعزيز ابرهيم

Publisher: Centre Universitaire de Barika

Journal: مجلة الدراسات القانونية والاقتصادية Vol.8 Issue 2, pp.1221-1238

Document Type: Article

Publication Date: 12/2025

Document Language: English

Document ID (Org No.): 2001608042

pISSN: 2773-2649

Public investment

financing

governance

accounting reform

Issues

Authors:

بوعزيز ابرهيم

Publisher:

Centre Universitaire de Barika

Journal:

مجلة الدراسات القانونية والاقتصادية Vol.8 Issue 2, pp.1221-1238

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001608042

pISSN:

2773-2649