Oversight and the Fight Against Corruption to Achieve Good Governance of Public Spending

Main Article Content

Bouharakat Boualem
Ressa Hayet
Labsi Ali
Tedjania Hamza

Abstract

The world has witnessed profound and radical transformations that have significantly affected the concepts of public finance, particularly in the context of a complex and changing economic environment, global crises, and the widespread phenomenon of financial and administrative corruption associated with the management of public expenditure. The repercussions of this corruption impact the overall development process, given that public spending is the primary source of funding for development at its various levels and for the welfare of citizens. In order to combat financial and administrative corruption and mitigate its negative effects, many countries have adopted modern approaches to public management, most notably governance. Oversight and the fight against corruption are among the key mechanisms for consolidating governance, due to their role in building sound and effective public administration capable of managing public expenditure wisely and directing resources toward development projects and essential services.
Accordingly, this study aims to determine the extent to which oversight and anti-corruption measures contribute to the realization of good governance in public spending. It seeks to clarify certain concepts related to oversight, corruption, financial governance, and public expenditure, while highlighting the role of oversight and anti-corruption as mechanisms for reinforcing the governance of public spending through the rationalization and sound management of public resources.

Article Details

How to Cite
Bouharakat Boualem, Ressa Hayet, Labsi Ali, & Tedjania Hamza. (2025). Oversight and the Fight Against Corruption to Achieve Good Governance of Public Spending. Journal for ReAttach Therapy and Developmental Diversities, 8(1), 221–231. https://doi.org/10.53555/jrtdd.v8i1.3753
Section
Articles
Author Biographies

Bouharakat Boualem

University of Tiaret

Ressa Hayet

University of Tissemsilt

Labsi Ali

University of El-Oued

Tedjania Hamza

University of El-Oued

 

References

Ammar Yahiaoui, Contribution à l’étude des finances publiques — General theory according to current developments, Houma Publishing, 2010, p. 27.

Fadila Boutoura, Rationalization of public spending as an entry point to reducing corruption in Algeria, Journal of Studies in Economics and Business Administration, No. 2, December 2018, p. 136.

Jihad Saïd Khassawneh, Public Finance and Tax Legislation between Theory and Practice, Wael Publishing & Distribution, Jordan, 2010, p. 29.

Mohamed El-Saghir Baali, Yousra Abou El-Alaa, Public Finance, Dar Al-Ouloum for Publishing & Distribution, Algeria, 2023, p. 23.

Mohamed Abdel Moneim, Ahmed Farid Mostafa, Financial Economics: Conventional and Islamic Between Theory and Practice, Shabab Al-Jameaa Foundation, Egypt, 1999, p. 39.

Fadila Boutoura, Rationalization of public spending as an entry point to reducing corruption in Algeria, Journal of Studies in Economics and Business Administration, No. 2, December 2018, p. 138.

Hadji Faïza, Evaluation of financial control mechanisms over public expenditures in Algeria, PhD Dissertation, Department of Management Sciences, Faculty of Economic, Commercial and Management Sciences, University of Algiers 3, Algeria, 2022–2023, pp. 5–6.

Mohamed Rifaat Abdel Wahab, Public Administration, New University House, Egypt, 2008, p. 314.

Hamdi Suleiman Suheimat Al-Qubailat, Administrative and Financial Control over Government Bodies: An Analytical Evaluative Study, Dar Al-Thaqafa Library for Publishing & Distribution, 1st ed., Jordan, 1998, p. 17.

Hadji Faïza, Evaluation of financial control mechanisms over public expenditures in Algeria, Doctoral Thesis, Auditing and Management Control, Department of Management Sciences, University of Algiers 3, 2022–2023, p. 43.

Salhiha Boujadi, Mechanism of combating financial and administrative corruption between Islamic jurisprudence and Algerian law, Doctoral Thesis, Faculty of Islamic Sciences, University of Hadj Lakhdar Batna 1, Algeria, 2017–2018, p. 33.

Kassem Alwan Saïd, Administrative and financial corruption: Concept, causes, effects, and means of combating it, Journal of Historical and Civilizational Studies, Vol. 6, No. 18, Lebanon, 2014, p. 4.

Michael Johnson, Administrative Corruption and Creativity in Reform, trans. Abdel Hakim Ahmed Al-Hezami, Academic House of Sciences, Egypt, 2009, p. 23.

Chérif Gamal El-Din Nofal, Governance and its mechanisms in fighting corruption, p. 249.

Bouziane Larbi, Ghalem Djellati, The Concept of Governance: Factors of Its Emergence, Foundations, and Fields of Application, Journal of Finance & Markets, Vol. 8, No. 2, 15/09/2021, pp. 442–443.

Chérif Gamal El-Din, op. cit., p. 250.

Djellaba Ali, Ben Amara Mansour, Governance and Corporate Social Responsibility: A Study of Mutual Relations, 22/04/2018, p. 122.

Ghadbane Houssam Eddine, Lectures on the Theory of the State, Dar Al-Hamid for Publishing & Distribution, 1st ed., Jordan, 2015, p. 17.

UNODC, What is Good Governance?, https://www.unodc.org/e4j/ar/anti-corruption/module-2/key-issues/what-is-good-governance.html, accessed 01/03/2024, 16:17.

Iman Abdous, Mechanisms of public budget governance and trends of its application under budgetary reforms in Algeria, Journal of the Institute of Economic Sciences, Vol. 24, No. 1, 28/03/2021, Algeria, p. 350.

Iman Abdous, ibid., p. 350.

Bouslimani Salhiha, Dhrifti Nawal, The effectiveness of public sector governance as one of the mechanisms of modernizing public management, Journal of Governance, Social Responsibility and Sustainable Development, Vol. 1, No. 2, 2019, p. 12.

Bouslimani Salhiha, Dhrifti Nawal, op. cit., p. 15.

Youssef Karroudj, Fatiha Kessas, Performance contracts as a mechanism for activating governance and their role in rationalizing expenditures in public institutions – A case study of educational institutions in Algeria, Journal of Financial, Accounting and Administrative Studies, No. 6, December 2016, pp. 174–176.

Hnish Ahmed, Prospects of the control system in light of budget modernization – A case study of Algeria, Master’s Thesis, Branch of Money and Finance, Management Sciences, University of Algiers, 2009, p. 90.

Kassem Alwan Saïd, Souhad Adel Ahmed, Financial and administrative corruption: Concept – Causes – Effects – Means of combating it, Journal of Historical and Civilizational Studies, Vol. 6, No. 18, 2014, p. 11.

Mourad Skak, Financial and administrative corruption and mechanisms of combating it with reference to the case of Algeria, Journal of Finance, Investment and Sustainable Development, Vol. 4, No. 2, 2019, p. 52.