OVERCOMING RESISTANCE TO CHANGE: ANALYZING STRATEGIES OF THE ALGERIAN ACCOUNTING REFORM: CASE STUDY THE MINISTRY OF FINANCES

Algeria is undergoing an accounting reform initiative to transition from cash accounting to accrual accounting, to enhance transparency and accountability in state financial reporting. However, this transition presents challenges and potential resistance to change. This research aims to investigate effective strategies for managing resistance to change during the implementation of accounting reforms in the Algerian context. Using a qualitative approach, including semi-structured interviews with key reform actors, the study examines change management, resistance to change, the impact of resistance, and effective strategies. The results of the study show that a lack of familiarity with the new accounting information systems and the incompetence of those involved in credit management have slowed down the success of the accounting system modernization. Keywords: Accounting reform, resistance to change, accountability, Algeria, transparency.