HADJADJ , Zineb; ANNOUN , Fouad. The role of accounting reform in achieving the requirements of optimum usage of the financial accounting system according to the mechanisms proposed for modernization. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 01, p. 673–700, 2021. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/7561. Acesso em: 26 feb. 2026.