‘General accounting: a key asset in the financial management of public administrations in the DRC: the case of Bungulu Commune in the town of Beni’

Abstract

The Democratic Republic of the Congo established its legal framework for public finances through Law ^No. 11/011 of 13 July 2011. Generally speaking, the crisis in public finances frequently observed in most public administrations and bodies in the DRC often raises questions about the accounting tools that would enable them to be managed rationally. Indeed, public services apply public accounting. Essentially, this is a cash-based accounting system focused solely on the management of revenue and expenditure. The findings of this study have shown that the accounting practices in the Bungulu Commune still contain many shortcomings and imperfections, as they do not enable the public accountant to gain a clear picture of the entity’s net position, nor to determine the net result at the end of the financial year. This is why this research seeks to propose a system of general accounting tailored to public administrations, to be maintained in the same way as private enterprises, as this is a guarantee and an indispensable basic tool for better, sustainable financial management.

Keywords: general accounting; public accounting; financial management; public administration.

Received Date: August 17, 2026

Accepted Date: September 09, 2026

Published Date: October 01, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/973