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• The role of the financial accounting system output in decision-making under IFRS standards - a study of economic institutions sample’s in Bechar state’s (2010-2019)

  youcef moumni, mohamed Bousmaha

  561-583

  2021-07-12

• Application of deferred taxes in accordance with the financial accounting system under the Algerian tax system

  randa ibtissame ikhlef

  516-528

  2021-07-12

• Accounting for capital increase in companies

  Rachid arioua

  164-186

  2025-12-24

• The relationship between accounting conservatism and financial statements quality: Empirical Study of an External Auditor’s and Accountant Expert’s Sample in SidiBel Abbes Province

  Ahlem Aksa , Zouaouia Hallam

  634-653

  2021-07-12

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

  Mohad arioua, Sofiane tahiri

  229-241

  2025-12-19

• The Role Of Human Resources Accounting In The Valuation Of Human Capital

  adel soltani

  584-600

  2021-07-12

• The impact of international accounting standards (IAS / IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises.

  zeghba talal, mohad arioua

  140-155

  2020-12-09

• Exploring the Core Themes and Future Directions in Accounting Research on Blockchain Technology during the period 2017-2023

  Saber Basta , Khalid Djeffal

  502-525

  2024-12-18

• The role of accounting information in evaluating financing operations in Sudanese banks - a field study

  Mohanad Jafar Hassan Habib

  124-139

  2020-12-09

• The role of cost accounting Systems in rationalizing public spending and achieving Budget Targets - Field Study:on Ministry of Finance, Economic and Manpower, White Nile State. Sudan

  omar elnour karim eldinne omar, Zain Al-Abidin Ibrahim Yusuf Ali, Hamid Ali Abakar Mohamed

  01-19

  2026-01-08

• The role of corporate governance mechanisms in exercising accounting reservation - A field study of some companies listed on the stock exchange in Algeria -

  bilal necira, omar atallah

  380-397

  2022-06-30

• The impact of accounting information systems on the profession of external auditing - Field study of a sample of external auditors in Algeria-

  bilal necira, abderrouf Bouzidi

  89-104

  2020-12-09

• The effectiveness of the external auditor in Algeria in detecting creative accounting practices in the financial statements of institutions - From the perspective of external auditors -

  messaoud boussadia

  334-354

  2024-12-18

• Earnings management by choosing between accounting options available in the IFRS: Presenting a sample of standards and their impact on the financial statements

  ahmed zakaria talbi, Hameza elorabi

  489-502

  2021-07-12

• Impact Assessment of the Convergence of IFRS and US. GAAP on the Quality of Financial Reporting- A Comparative Study

  Imane Djoudi, Said Gasmi

  654-672

  2021-07-12

• An analytical study of the role of indicators of tax disputes in evaluating the performance of tax control in accounting- case study of Algeria (2016-2020

  rachid Laggoune, mohamed bousmaha

  300-316

  2022-06-30

• The Impact of Deferred Taxes Accountancy on the Accounting Profits Predictability- Empirical Study of a Group of Algerian Economic Enterprises

  hanane fennour, sewsan zirek

  380-401

  2021-07-12

• Accounting measurement and disclosure for social responsibility and its impact on the quality of financial reports Statistical study on the farm markets company in Jeddah - Kingdom of Saudi Arabia

  sihem hamda ezdini, Jawahir Atiq A bdullah Al-Otaibi

  08-26

  2020-12-09

• (The Effect of Using Cloud Accounting on External Audit Quality) "A field study from the point of view of external auditors in the southern Palestinian governorates"

  كمال محمد سعيد

  294-315

  2025-06-30

• The Impact of Accounting Measurement and Human Resources Disclosure on Financial Statements in Algerian Institutions Case of "Algerian Water Company" Guelma Unit

  rafik sellaoui

  108-133

  2024-12-18

• Enhancing Accounting Practices in Algeria : The Role of Karbon Work Management Software

  Yahia SAIDI , Ahlam SAIDI

  556-570

  2024-12-18

• The contribution of accounting and financial information to economic performance

  Mohammed Nabil BENGUIRECHE , hind ouguenoune

  615-640

  2022-06-30

• The impact of implementing the Odoo cloud- based enterprise resource planning systeme on the accountant profession: A case study of the Hasnaoui Company Complex in the wilaya of Sidi Bel Abbes.

  mohamed amine elbahi, malika slimani

  21-43

  2024-12-18

• The Accounting Board and its impact on the quality of financial reports (field study of the Local Administration Directorate of Adrar State 2017-2019)

  manceur bendouba, abdelkarim moumen

  96-110

  2026-01-08

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

  Assia MOULA

  321-349

  2025-12-19