Vol. 10 No. 02 (2025)

Articles

• Audit committees in oil companies and their role in improving internal control systems: A case study of the National Well Services Company (ENTP)

  abdelfettah djazouli, walid latreche

  01-21

  • PDF (العربية)

• The impact of financial inclusion on the competitive advantage of Islamic banks: a case study of a sample of Al Salam Bank customers Algeria)

  ayoub Daoud

  22-47

  • PDF (العربية)

• The impact of accounting conservatism on financing decisions in Sudan

  elsadig mohamed adem ali, Eman ahmad mehamed harone

  46-66

  • PDF (العربية)

• Econometric Modelling and Macroeconomics: Intellectual Controversy, Empirical Facts and Future Prospects

  hamza benseba

  67-100

  • PDF (العربية)

• Legislative controls on Islamic banking in Algeria: a review of regulations 18-02 and 20-02.

  abdelrahmanne raouane, larbi yagoub

  101-114

  • PDF (العربية)

• Predicting Corporate Financial Failure Using the Zmijewski Model Case Study of Companies Listed on the Algerian Stock Exchange for the Period (2020-2024)

  abdelhakim slimani

  115-131

  • PDF (العربية)

• E-Governance and Digital Transparency in Combating Tax Evasion: A Comparative Analysis between Germany and Algeria

  salim lamraoui, sarah Benlaharche

  132-147

  • PDF (العربية)

• The Importance of Controlling the Preparation of Budgetary Management Documents for Public Investment Expenditures in Rationalizing State Spending within the Framework of the New Budgetary Reform of 2023 – A Field Study at the Directorate of Programming a

  takieddine ammari, noureddine belgueliel

  148-175

  • PDF (العربية)

• The Fourth Industrial Revolution as a Catalyst for Banking Performance Improvement -A Reading of the National Bank of Algeria's Experience-

  asma kerdouci, meriem kerdouci

  176-190

  • PDF (العربية)

• "Analyzing IFRS 18: A New Framework for Presentation and Disclosure in Financial Statements and Implementation Challenges"

  mohammed salah djemai

  191-208

  • PDF (العربية)

• The digital transformation and its relationship to tax collection in Algeria - Oum El Bouaghi Tax Center as a model -

  mahdi belouettar

  209-228

  • PDF (العربية)

• The importance of adopting International Public Sector Accounting Standards (IPSAS) in improving public sector governance in Algeria.

  Mohad arioua, Sofiane tahiri

  229-241

  • PDF (العربية)

• Optimizing a day trading strategy based on support and resistance levels: ATR and LWTI contributions

  Khirreddine Gani, Safa Chibane , Chiraz Lamiss Lemchenak

  242-255

  • PDF

• The Responsibility of External Auditors in Assessing the Going Concern of Economic Enterprise in Light of Auditing Standard 570 - An Applied Study in Algeria

  malika nedjai, mourad dakhane

  256-270

  • PDF

• The Impact of Governance on Foreign Direct Investment in Gulf Countries: A Panel Quantile Regression Approach

  Mohamed BOUATELLI

  271-285

  • PDF

• The contribution of analytical accounting to enhancing performance in Algerian government agencies An analysis of Ahmed Medaghari Hospital in Saida City

  Kadda Mahmoudi , Diab Zeggai, Aissa Kadda

  286-304

  • PDF

• Qatar’s Strategy for Promoting Creativity, Innovation, and the Development of Financial Technology

  Amira Debbache, Farid Khemili

  305-320

  • PDF

• Blockchain, Smart Contracts, and Financial Transparency: Opportunities for Startups in Algeria

  Assia MOULA

  321-349

  • PDF

• The Impact of Tax Disputes on Tax Collection in Algeria A Case Study of the Directorate of Taxes of the Wilaya of Bordj Bou Arreridj (2021–2024)

  Karim djaiz

  350-373

  • PDF

• An Analytical Study of the Budget Implementation Process in the Decentralized State Services in Light of the Transition from Line-Item Budgeting to Program and Performance Budgeting in Algeria

  Fouad zemmit

  374-396

  • PDF