Résumé:
We axplained through this research the role and inpritance of public accounting the ultimate in performance improvement
financial and we relied on the treatment detailed topic on the study theoretical framework of public accounting where we
discussed the nature of public accounting in addition to the characteristics and role that you play in the financial Field , then
we turned to the agents and components assoseated with the accounting system public accounting and latea we mived
explain the importance of to adopt international accounting standards in public sector to improve filamcial performance by
addressing the concept of this standards and their importance in light of the public accounting system, this is in order to
answer the question posed because all of this is related public accounting and its importance in the public economic sector .