REGUIG Abdelmalek et al. 2026. The Problematic of Integrating International Public Sector Accounting Standards (IPSAS) into the Algerian Public Accounting System: An Ana-lytical Study of the Case of Mascara Municipality in Light of Governance and Transparency Challenges. The Sankalpa: International Journal of Management Decisions. 12, 2 (Sep. 2026), 1272–1291.