Overcoming resistance to change analyzing strategies of the algerian accounting reform : case study The Ministry of Finances

Abstract

Algeria is undergoing an accounting reform initiative to transition from cash accounting to accrual accounting, with the goal of enhancing 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 findings highlight the importance of organizational readiness, support, training, collaborative dynamics, and clear communication plans for successful adaptation. The research provides valuable insights and recommendations for policymakers and practitioners, contributing to the enhancement of change management strategies and accounting reforms on a global scale.