Economic Sciences, Management and Commercial Sciences Review
peer-reviewed journal published bi-annually by Mohamed Boudiaf University – M’sila, Algeria. Since its establishment in 2008, the journal has focused on publishing original research in Arabic, English, and French in fields such as economics, management, finance, accounting, and related disciplines. The journal provides an academic platform for researchers and professionals to present their innovative scientific work, enhance research quality, and gain recognition nationally, regionally, and internationally, while aiming for indexing in scientific databases. All works are published under the Creative Commons (CC BY 4.0) license to ensure global accessibility and visibility. ISSN: 1113-5858 | EISSN: 2602-5140
From the Digital Industrial Revolution to the Green Revolution: Artificial Intelligence and its role in supporting green startups to promote green economy practices in Germany
: This study aims to highlight the role of artificial intelligence in supporting the transition toward the creation of green start-ups and strengthening green economy practices, using the German experience as a case study. It also presents the main concepts of artificial intelligence and its importance in promoting innovation and sustainability. The study explains how the increasing adoption of artificial intelligence technologies has contributed to the emergence and development of green start-ups, highlighting their characteristics and the motivations behind their creation. It further discusses the main challenges faced by these enterprises. The findings indicate that artificial intelligence is a key factor in the success of the green transition, as a large proportion of German start-ups rely on AI technologies. This integration between artificial intelligence and green technologies has enabled the development of sustainable solutions, particularly in smart energy systems, carbon emissions management, and resource recycling.
Copyright (c) 2026 Economic Sciences, Management and Commercial Sciences Review
Artificial Intelligence and Startups: Singapore as a Global Model
This research paper aims to examine Singapore's experience in leveraging Artificial Intelligence (AI) to support its startup ecosystem, highlighting the fundamental factors that have contributed to the success of this model. Currently, the Singaporean ecosystem encompasses 650 AI-driven startups. The study reached several key conclusions, most notably that Singapore’s success in the field of AI-supported startups—despite its limited natural resources—is attributed to proactive government policies. These include the adoption of national strategies such as the "Singapore National AI Strategy 2030", the establishment of specialized AI incubators and accelerators, and substantial investments in scientific Research and Development (R&D). Furthermore, the implementation of targeted human capital development programs has enabled Singapore to secure its position as the second-largest AI startup ecosystem in Asia, following Beijing.
The impact of barriers to artificial intelligence implementation on organizational sustainability: A case study of the national paints company
The study aimed to identify The impact of barriers to AI implementation on organizational sustainability: A case study of the national paints company, By introducing the basic concepts of AI and organizational sustainability, then highlighting the relationship between them, to achieve the study’s objectives SPSS software was used to analyse the questionnaire data. The Study concluded that there is a statistically significant effect of barriers to AI implementation on organizational sustainability at the significance level ≥α0,05 at the national paints company, along with some recommendation to serve the study
Digital Platforms as a Strategic Marketing Tool for Islamic Banking Services: A Case Study of the LENDO Digital Platform in Saudi Arabia
This study seeks to explore the pivotal role of digital platforms in promoting Islamic financial services within the banking environment. The LENDO platform, licensed by the Saudi Central Bank, was selected as a case study demonstrating its Sharia-compliant financing and investment solutions.The study concluded that digital platforms are a powerful marketing lever for spreading the culture and mechanisms of Islamic finance, as well as enabling the exchange of funds electronically, and promoting the spread of financial technology tools that are compatible with the principles of Islamic economics.
The Role of Smart Recommender Systems in Enhancing Sustainable Ecotourism
This study provides a conceptual and analytical framework for smart recommendation systems contribution in supporting sustainable ecotourism and promoting smart tourism development strategies, by aligning key recommendation patterns with sustainability indicators, it discusses the issue of using AI to personalize tourism recommendations based on integrating environmental and behavioral data to improve the accuracy of recommendations and change tourist behavior towards more environmentally responsible practices while ensuring a distinctive tourism experience. The results showed that smart recommendation systems increase the accuracy and personalization of recommendations, support the tourist experience, and facilitate decision-making in eco-tourism destinations. The study recommends increasing investment in the development of these systems and training, and establishing the necessary regulatory frameworks to maximize their use in various tourism contexts.
The impact of using information technology in supporting tax control in Algeria- from the perspective of tax sector inspectors-
This study aims to identify the impact of information technology (IT) on supporting tax audits in Algeria and its contribution to reducing tax evasion, while also examining the main challenges facing the tax digitization process. The study employed a descriptive-analytical approach and used a questionnaire as the primary data collection tool from a sample of tax inspectors in several tax directorates. The results showed that the level of IT use in tax audits is moderate, and its application remains partial despite its effectiveness in enhancing transparency, data accuracy, and reducing tax evasion. The study also revealed human, technical, and organizational challenges facing the tax administration in its tax audit operations, most notably inadequate training and skills, insufficient IT infrastructure, and incomplete database integration.
The Impact of E-Marketing Elements on Hotel Service Quality A Study of Customer Opinions from a Sample of Classified Hotels in Sétif Provinc
The aim of this study is to measure the impact of electronic marketing elements (websites, social media platforms, email, and telephone) on hotel service quality in the classified hotels of Sétif Province, to achieve this objective an electronic questionnaire was distributed to a purposive sample of 70customers and data were analyzed using SPSS V.22. The results revealed a positive and statistically significant effect of electronic marketing on service quality, as its elements explained 46.9% of the variation in hotel service quality. The study also indicated that social media platforms and websites were the most influential tools, while the telephone showed a weak and statistically insignificant effect. This highlights the importance of focusing on modern digital channels of enhance service quality and increase customer satisfaction.
The Impact of Financial Inclusion on Economic Growth in Algeria during the Period 2000-2023
The study aimed to measure the impact of financial inclusion on economic growth during 2000–2023, using annual data for various economic indicators such as commercial bank branches, (ATMs), and economic growth. Based on the (ARDL) model, the study found the existence of a long-term equilibrium relationship between financial inclusion indicators and economic growth, and that an increase in commercial bank branches and ATMs would have a positive effect on the economic growth rate in Algeria.
The reality of digital transformation of banking operations in Algeria: a case study of the National Bank of Algeria
The study aims to shed light on the reality of digital transformation in the quality of banking services in Algeria. This study examines the case of the National Bank of Algeria (NBA) to understand the role played by financial technology, particularly digital transformation, in improving the quality of banking services provided to customers. This study is based on an analytical study examining the current practices of the (NBA) in the field of digital transformation of various banking products, as well as analyzing digital data and financial budgets obtained from the bank's website. The study concluded that the (NBA)has made significant strides in implementing digital transformation technology, which has significantly contributed to improving the quality of digital banking services provided to the bank's customers. This is in line with the government's strategy to generalize the use of digitization as an approach to managing public services in Algeria
The Impact of Digital Innovation on Enhancing Customer Satisfaction: A Field Study at Mobilis - El Tarf
This study aims to identify the impact of digital innovation on enhancing customer satisfaction. The field study was conducted on customers of the Mobilis company in El Tarf. To achieve this objective, a model was developed that includes an independent variable digital innovation, and the dependent variable is customer satisfaction. A questionnaire was designed and distributed to a sample of 170 customers from the study population. The study found that digital innovation has a statistically significant impact on enhancing customer satisfaction at Mobilis in El Tarf, which contributes to improving service quality and enhancing the customer experience.
The Impact of Nostalgia Marketing on Consumers’ Impulsive Buying Behavior: A Field Study of a Sample of Retail Stores
This study aimed to examine the extent to which nostalgic marketing strategies influence the impulsive buying behavior of retail store consumers in the city of Batna. Data were collected through a questionnaire distributed to a sample of 199 retail consumers. The study’s findings revealed that nostalgic marketing, through its four main strategies, affects consumers’ impulsive buying behavior, with variations in the degree of influence among the strategies. This indicates a selective impact of nostalgic marketing strategies on impulsive purchasing behavior within the studied retail environment.
Analysis of Neuromarketing Techniques Current State in Arab Markets: Case study of two Arab companies
This study aims to examine the extent of the adoption of neuro-marketing techniques in Arab markets, using the descriptive–analytical methodology supplemented by a case study of two Arab companies. The study reveals several key findings, most notably the limited diffusion of these techniques across Arab markets, despite the presence of leading Arab companies such as 4SIGHT and Ensignagency, which employ neuromarketing tools including functional magnetic resonance imaging (fMRI) and eye-tracking technologies
The Impact of Electronic Word of Mouth on The Brand Image of CHERY Cars Among Algerian Consumers According to the Elaboration Likelihood Model
This research paper have studied the impact of E-WOM elements, represented by Message Quality, Source Credibility, Information Volume, Information Consistency, Information Sidedness on brand image of CHERY car among algerian consumers, based on ELM model. To process the questionneries, SPSS 26 was used to analyse the sample descriptive, as well as SmartPls 4 to analyse the study model and the hypothesis. The results showed a significant impact of the message quality dimension on brand image, while the other dimensions of Electronic Word of Mouth did not
Evaluating the level of service culture among employees of the Agricultural and Rural Development Bank in M'Sila
This study aims to reveal the level of service culture among a sample of employees of the Bank of Agriculture and Rural Development. To achieve this goal, 81 questionnaire forms were distributed to all employees of the Bank of Agriculture and Rural Development in M'Sila. 60 valid forms were retrieved for analysis. After conducting statistical analysis using the SPSS25 application, this study found that the evaluation of the employees of the Bank of Agriculture and Rural Development in M'Sila of the culture of service and its dimensions was positive, with them giving greater approval to the dimension of enhancing the spirit of the work team, and less approval to the dimension of employing the appropriate people.
Anticipatory Management as an Input to Improve Human Resources Performance in the Algerian Health Sector
This study examined the pivotal role of Anticipatory Human Resource Management (AHRM) as a strategy to enhance performance in the Algerian healthcare sector, while identifying the primary challenges to its implementation in public institutions. The research concluded that a significant structural and methodological gap hampers GPEC's effectiveness. Prevailing administrative centralization and siloed systems limit the flexibility required for effective authority delegation and role integration, resulting in a disparity between modern competency management requirements and the current organizational reality. Therefore, the study emphasized that successful GPEC activation requires comprehensive organizational reform to achieve effective, proactive HR management.
Econometric Study on the Impact of Algerian Migrant Remittances on Foreign Exchange Reserves During the Period (2000–2023)
This study aimed to examine the extent to which remittances from Algerian migrants affect the size of foreign exchange reserves, based on annual data for the period 2000–2023. To achieve this objective, the ARDL model was employed. The findings reveal that migrant remittances have a weak impact on foreign exchange reserves in the short run, and the relationship between them is negative, unlike oil export revenues, which showed a positive and significant effect on foreign exchange reserves. Furthermore, the study confirms the existence of a long-run relationship among the variables under investigation.
Sustainability on the Environmental Dimension of Sustainable Development in Algeria (2004-2023)
This study sought to measure the impact of financial sustainability on sustainable development from its environmental dimension in Algeria during the period (2004-2023), relying on the Autoregressive Distributed Lag (ARDL) model.. The study concluded that there is a joint integration relationship between financial sustainability indicators and sustainable development from its environmental dimension (CO2) , The study also concluded that there is a significant effect in the short and long term, and that the error tolerance cointeq (-1) = 0.40 is statistically significant. This reflects the existence of a short-term equilibrium relationship between the study variables towards equilibrium in the long term, meaning that 40% of the error can occur in the short term and can be corrected in the long term, The study also concluded that financial sustainability is not achieved, which is reflected in the inability to reduce carbon dioxide (CO2) emissions.
The Effectiveness of the Exchange Rate Channel in Transmitting the Impact of Monetary Policy on Economic Growth: The Case of Algeria for the Period 1991–2025, Using QARDL
The study aims to evaluate the effectiveness of the exchange rate channel in transmitting the impact of monetary policy on economic growth in Algeria during the period 1991-2025, using the Quantile Autoregressive Distributed Lag (QARDL) model. It relies on quarterly data for key variables: exchange rate (tch), interest rate (ir), foreign reserves (cr), and broad money (m2). The results reveal clear nonlinear effects in the long run, where the tch coefficient is negative and insignificant in the lower quantile (0.25: -0.000021), indicating a weak impact on low growth; it becomes more negative in the median (0.50: -0.000497) and upper (0.75: -0.005430) quantiles, reflecting an exacerbation of economic deterioration under currency fluctuations. In the short run, however, it is weakly positive in 0.25 (0.000981) and increases in 0.50 (0.003245) and 0.75 (0.002827), suggesting short-term resilience. It is recommended to enhance monetary flexibility and develop financial markets to improve effectiveness.
Capital Expenditures and their Role in Enhancing Growth in Algeria during the period 2000-2020
Through this study, we aim to shed light on the role of equipment expenditures in promoting economic growth in Algeria, with a focus on the development programs adopted by Algeria. We relied on the descriptive analytical approach to analyze various data related to equipment expenditures and the economic growth rate. The study concluded that equipment expenditures had a positive impact on economic growth, but this is not sufficient, as the rate of economic growth has become dependent on the size of spending, and the latter is directly related to fluctuations in oil prices. This makes the rise or fall in the rate of economic growth in Algeria an inevitable result of fluctuations in oil prices.
The empacte of implementing an enterprise resource planning (ERP) system on achieving competitive advantage: a field study at the RA2K Condensate Refining Company (Sonatrach-Skikda)
The study aimed to identify the impact of implementing the Enterprise Resource Planning (ERP) system in achieving competitive advantage, through a field study at the RA2K-SKIKDA Condensate Refining Company (Sonatrach-Skikda) The study results revealed a statistically significant effect of implementing an ERP system on achieving a competitive advantage in the organization under study, with an explanation rate of 62.2%, which is considered a relatively high percentage, reflecting the importance of the system in supporting the organization's performance and enhancing its competitive position.
Digital transformation and financial inclusion in Algeria
Financial inclusion constitutes a lever for inclusive growth for developing countries. In this study, three simple regression models will be estimated to examine the relationship between digital transformation and financial inclusion in Algeria. The results show that the number of mobile phone subscriptions positively affects financial inclusion. These results suggest a profound digital transformation involving all financial services.
Artificial Intelligence in Business Intelligence: Harnessing or Unleashing Its Power?
This study deals with the most important advantages offered by artificial intelligence, and its features that qualify it to serve as a tool in the hands of decision makers. that enables it to influence business intelligence and the way it works .This paper offers an objective insight about the delay in unleashing artificial intelligence due to the important cons and risks that should not be neglected when using artificial intelligence in business intelligence , the study conclude that artificial intelligence and its techniques, particularly in the analysis of data and the ability to protect it, forecasting, improving decision-making, and increasing the efficiency of operational processes, however, since it has encountered numerous moral dilemmas pertaining to corporate transparency, trust and responsibility, data protection, and bias in service delivery—all of which have the potential to compromise business intelligence.
The Role of Artificial Intelligence in Using Financial Technology to Enhance Trust in E-Commerce Platforms - An Analytical Study
This study aims to analyze the role of artificial intelligence in financial technology as a trust-building mechanism within e-commerce platforms. This is accomplished through an examination of AI-powered models designed to detect fraud and ensure customer data protection. Through descriptive statistical analysis of empirical data concerning customer trust levels, we conclude that artificial intelligence demonstrates significant potential in mitigating fraud risks. AI functions as an analytical tool for interpreting and preemptively identifying fraudulent activities. However, it simultaneously constitutes a source of concern for over 90% of customers surveyed.
Analysis of The Factors Affecting Digital Consumer Behaviour in Algeria
The purpose of our study is to measure the factors affecting digital consumer behaviour through the statistic identification and definition of the relationship between the factors derived from the adopted scale (Attitudes, Web Atmosphere, Social Factors, Situational Factors, E-Retailers Image, Trust, and Cultural Factors) and Online Purchase Decision Making in Algeria. by conducting quantitative research through the distribution of an electronic questionnaire to 170 online shoppers in Algeria, The Results show that there is a significant positive impact of the aforementioned factors on online purchase decision making and precisely, Web Atmosphere, Situational Factors, and Attitudes have the biggest effect, while Trust has the least significant influence.
The Role of Electronic Payment Methods in Eliminating the Phenomenon of Bank Liquidity in Algeria
This study examines the requirements for activating and developing electronic payment mechanisms as a means to reduce the banking liquidity crisis that affects the Algerian national economy, particularly in light of the ongoing global digital transformation. The study aims to analyze the relationship between electronic payment and banking liquidity, identify the obstacles hindering this transformation, and propose practical and comprehensive solutions. The importance of this topic lies in its relevance to a pressing issue that directly impacts citizens’ daily lives and influences the stability of the financial sector. The study concludes that electronic payment is no longer an option but an urgent economic necessity to address the banking liquidity crisis, enhance transparency, and achieve financial inclusion. It also recommends strengthening cooperation among the three key sectors — government, private sector, and civil society institutions — to establish a secure and efficient digital environment that contributes to financial stability and economic growth.
A Bibliometric Review: Artificial Intelligence in Digital Marketing in Scopus (2003-2025)
AI is increasingly becoming a core component of marketing strategies. A comprehensive study covering the years 2003 to 2025 was undertaken to solve this issue. This research utilized a bibliometric approach, examining 529 journal articles and reviews from the Scopus database published to date. The study applied the Systematic Performance Analysis and Review technique, with data analysis conducted using Excel and VOSViewer, CiteSpace, and Biblioshiny to do a bibliometric review. The analysis investigated 529 journal articles and reviews, indicating that the primary research domains were "business, management, and accounting.
The Impact of Advanced Medical Technologies on Healthcare Management: An Analytical Study of Challenges and Strategic Opportunities in the Digital Era
This study examines the impact of Advanced Medical Technologies (AMTs) such as AI, robotic-assisted surgery, telemedicine, and integrated Health Information Systems on healthcare management. Through a theoretical framework incorporating Contingency, Innovation Diffusion, and Change Management theories, the research analyzes AMTs' influence on organizational structures, operational efficiency, and care quality. Findings highlight significant benefits, including AI diagnostic accuracy improvements of up to 94.5%, a 21% reduction in surgical complications through robotics, and 70% patient satisfaction with telemedicine. However, challenges such as cybersecurity threats, the digital divide, financial constraints, and ethical-legal concerns in AI-assisted care remain prevalent. Case studies from European smart hospitals, MENA telehealth initiatives, and Tunisian public-private partnerships illustrate adaptive implementation strategies. The study concludes that successful AMT integration requires strategic leadership, change management, and ethical governance, offering actionable recommendations to support healthcare managers in the digital transformation journey.
Sharia Supervisory Boards and Their Role in Strengthening the Competitive Advantage of Islamic Banks A Case Study of Al-Salam Bank and Al-Baraka Bank (M’sila Branch)
This study aims to analyse the role of Sharia boards in enhancing the competitive advantage of Islamic banks, with a focus on a case study of Al Salam Bank and Al Baraka Bank, M'sila branch. The research adopted a descriptive-analytical approach, using a questionnaire as a primary tool for data collection from a sample of employees and customers. The study concluded that Sharia boards enhance the competitiveness of Islamic banks by ensuring Sharia compliance and building customer trust. They also contribute to the development of innovative financial products that meet market needs within Sharia guidelines. The results indicated that the transparency of Sharia reports enhances the credibility and attractiveness of these banks. It affirmed that the presence of effective Sharia boards represents a decisive competitive advantage for Islamic banks.
The Impact of Cloud Accounting Adoption on the Quality of Financial Reporting in Algerian Economic Institutions: A Field Study
This study examines the impact of cloud accounting adoption on the quality of financial reporting in Algerian economic institutions. A structured questionnaire was administered to 228 employees. The findings reveal a significant positive relationship between cloud accounting and both the accuracy and transparency of financial reports. Cloud-based systems enhance data reliability, minimize accounting errors, and improve disclosure practices through real-time information access. The study emphasizes the importance of digital transformation in advancing financial reporting quality and recommends expanding cloud accounting adoption by strengthening infrastructure.
The Impact of Interactive Marketing on Purchase Decision-Making: A Field Study of a Sample of Ooredoo Customers
This study aimed to determine the extent to which interactive marketing contributes to customer purchasing decision-making. A field study was conducted on a purposive sample of customers of Ooredoo Algeria, consisting of 130 valid responses for analysis. Using the SPSS v.23 statistical package, the study found a statistically significant effect at the 5% significance level of interactive marketing on purchasing decision-making at Ooredoo, from the perspective of the Algerian customer.
Sudan’s Customs Dollar and Staple Food Imports: Evidence from Monthly Customs Data (January 2019–December 2022)
This paper examines how Sudan’s administratively set “customs dollar” (the exchange rate used for customs valuation and duty assessment) is associated with monthly import values of key staple foods. Using official monthly administrative data from the Sudanese Customs Authority covering January 2019 to December 2022 (48 months), we estimate descriptive trends, Pearson correlations, and baseline OLS regressions linking the customs dollar to imports of wheat, sugar, tea, coffee, lentils, and animal & vegetable products. The analysis shows a sizable and statistically significant negative association between increases in the customs dollar and imports of core staples—most prominently wheat—consistent with the interpretation of the customs dollar as an implicit import tax that raises the local-currency cost of essential goods. Results are strongest for wheat, lentils, and animal & vegetable products, while associations for sugar, tea, and coffee are not statistically significant in the baseline specification. The study discusses policy implications for revenue design under macroeconomic instability and highlights the constraints imposed by Sudan’s conflict-related data limitations, which prevent the extension of the dataset beyond December 2022.
Governance of an Algerian local rural community: Case of the municipality of Barbacha
This article is based on a personal experience of governance of a rural municipality that allowed us to measure the gap between our initial ambitions (or illusions) and the reality on the ground. Believing that it is enough that a CPA and its executive are motivated by a sincere desire to serve its commune well that the rest of the actors of its governance will go in synergy in the same direction. In the facts that we have given, guided by our theoretical and methodological investigations, we have concluded that the reality is different: it is much more the informal mechanisms which govern the governance of a local authority and which, consequently, constitute the causes of its complexity and its failures.
Post Return on investment in human capital from the perspective of Knowledge-Based View - Analytical study -
The knowledge-based approach to new product development is crucial for the competitive advantage of organizations, and it is considered the most effective approach. In this research paper, we have studied the return on investment in human capital from the perspective of the knowledge-based approach in organizations. Our findings indicate positive effects on organizations, including fostering innovation, enhancing learning, improving organizational performance, and ultimately achieving sustainable development.
This study aims to shed light on the importance that rural development has become in reducing poverty in its various economic and social dimensions. The study found that rural development makes a positive contribution to reducing poverty by improving living standards and reducing social disparities, by increasing incomes, improving the purchasing power of individuals, and diversifying the economy.
From Algerian consumer attitudes to corporate social commitment: The case of fruit juices
This study explores how Algerian consumers’ attitudes influence the CSR strategies of fruit juice companies. Based on the Theory of Planned Behavior and institutional theories, a survey of 147 consumers shows a strong preference for natural juices, nutritional value, and environmental care. Social norms support responsible purchasing, but price remains a major obstacle. Institutional pressures further push firms toward sustainable practices, making CSR a strategic and societal necessity rather than a voluntary choice.
Politique de dividendes et valeur actionnariale : controverse autour de l’équilibre entre rémunération immédiate et croissance à long terme.
La politique de dividendes demeure un sujet de débat intense, suscitant de nombreuses interrogations depuis plusieurs décennies. En 1976, Fischer Black a qualifié cette problématique comme un "puzzle" dont les pièces semblent difficiles à assembler. Cette controverse a pris de vraies ampleurs lorsque de nombreux chercheurs se sont penchés sur la question de savoir si la politique de dividendes représente réellement un frein ou un moteur pour la création de valeur actionnariale. C’est dans ce cadre que s’inscrit l’objectif de ce présent article, en essayant d’exposer une revue de la littérature qui met en lumière les enjeux de la politique de dividendes et de s’interroger empiriquement sur sa capacité à constituer un levier d’appréciation significatif de la valeur actionnariale, via une analyse statistique appliquée au cas du groupe « Saïdal ».