Vol. 6 No. 02 (2021)

Published: 2021-12-31

Full Issue

أساسيات العدد (العربية)

Articles

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
- PDF (العربية)
Approche de l’efficacité de la gouvernance par le biais de la cohésion des audits interne et externe conformément à la norme algérienne d’audit NAA 610. – Etude analytique -

fouzia laieb, meriem amara

20-46
- PDF (العربية)
The impact of government spending on the economic indicators of the State of Palestine

Mohamed Kamal Mohamed Abu Amsha

47-60
- PDF (العربية)
The role of Tax Planning to benefit from tax incentives linked to corporate income tax –Case study on Algerian economic institutions over the period 2012-2018

Imad rachid Mimoune, Boualam Oualhi

61-82
- PDF (العربية)
The Role of Algerian territorial Collectivities in Valuing Their internal Financial Resources a case study of Bouira municipality,2014-2020

Abdenour Bouali , Nacira yahiaoui

83-95
- PDF (العربية)
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
- PDF (العربية)
An attempt to assess the efficacy of the new approach to obtaining the diplomas of chartered accountant and auditor in Algeria

hocine zadel

111-135
- PDF (العربية)
The Impact of Management Team Characteristics on Adoption Balanced Scorecard in Algerian Manufacturing Companies -The Contingency and The Upper Echelons Approach-

salim hellal, yazid tagraret

136-153
- PDF (العربية)
Illegal practices of management in the public sector on accountants and the important role of the auditor in reducing them

asaad mohamed ali wahab, Sara Abdel Karim Mohsen

154-173
- PDF (العربية)
The role of joint auditing in reducing income smoothing methods - a field study on a sample of external audit offices in the state of Khartoum

Asaad Mubarak Hussein Moussa

174-186
- PDF (العربية)
The role of insurance companies on enhancing financial inclusion in Algeria- case study of cash insurance during the period (2012-2019)

anis Daradji, Awatef metarref

187-208
- PDF (العربية)
The role of the cost system based on activities as an effective method of cost management in achieving the lower cost advantage of Algerian economic institutions Case Study of a Sample of Algerian Economic Institutions in Annaba

sara messaoudi, kamel semmeche

209-234
- PDF (العربية)
The financing decision and its impact on the financial performance of the economic corporation case study SAIDAL Group (2015-2020)-

mohammed salah djemai

235-249
- PDF (العربية)
The importance of financial failure models as a mechanism for judging the extent of the companies ability to continue by Using of ALTMAN and KIDA models - Case study of Saudi Qassim Cement Company -

houssam kherifi, Mahmoud Omar Mahieddine

250-268
- PDF (العربية)
The role of boards of directors on the stability and growth of startups

lakhdar Leglaiti , hakim lattoui

269-288
- PDF (العربية)
Evaluation of the situation of regular tax in Algeria in light of tax reforms Analytical study during the period 2009-2019

Mouloud Ben Latrech

289-305
- PDF (العربية)
Factors affecting the quality of external audit and its relation to financial corruption in the Algerian economic institution from an academic and professional standpoint

ghania benharkou, samiha bouhafs, Samia maatouk

306-328
- PDF (العربية)
The contribution of public financial policy to achieving economic goals in Algeria - Using the Magic Square of Kaldor for the period 2000/2019-

salim Lamraoui, sarah Benlaharche, abdelakrim hassani

392-351
- PDF (العربية)
Complexes Accounting in light of international accounting standards and The accounting financial system – Case Study Saidl Complexe

Ahmed berrik, Ahlem ferdjallah

352-369
- PDF (العربية)
The dynamic impact of oil revenues on public spending and economic growth in Algeria during the period 2000-2019 using the ARDL method

soumia arab, mohamed benbouziane

370-396
- PDF (العربية)
The importance of the zero budget as a mechanism for the governance of public spending- A sample study for a group of municipalities in the state of M'sila

Fouad bouguerra, Abdelmoutaleb bissar

397-413
- PDF (العربية)
The quality of financial information in light of the Financial Accounting System and International Accounting Standards - a case study of listed Algerian companies

mohamed beghriche, hocine beladjouz

414-434
- PDF (العربية)
The real exchange rate and the impact of its imbalance on economic performance in the Maghre countriesb An empirical study using dynamic autoregressive vector method for VARP Panel data

aicha Belharch, mourad barik

435-457
- PDF (العربية)
Bank financing for small and medium enterprises: the case of two projects financed by Al Baraka Bank and the Bank for Agriculture and Rural Development

Sofiane Belhadi

458-474
- PDF (العربية)
The impact of dividend policy and capital structure on the market value of Saudi banks

Metwally El Sayed Metwally Eita

475-513
- PDF (العربية)
The impact of fiscal Policy on achieving economic stabilité in Algeria, a standard analytical study

lyes choubar

514-528
- PDF (العربية)
Performance analysis: an essential tool for the early detection's risks of failure in the company

Fethi HAFID , Nacera DANI EL KEBIR

529-540
- PDF (Français (France))
THE IMPACT OF THE CHARACTERISTICS OF THE BOARD OF DIRECTORS ON THE PERFORMANCE OF THE ALGERIAN BANKS

Mohammed Touahri

541-556
- PDF (Français (France))
Financial development in emerging countries: fintech, the new wave of development and the financial future (singapore as a model)

Abdelkader Nassour , Aicha Larabi

557-575
- PDF
Towards a new prudential framework for the insurance sector in Algeria

Sara ALOUACHE , Sofiane FEKARCHA , raouf ATHAMNIA

576-592
- PDF (Français (France))
The use of Dupont Model in the Analysis of the Company's Performance : A Case Study

Ahlem SAIDI, Ali BENMOUFFEKI

593-606
- PDF

Vol. 6 No. 02 (2021)

Full Issue

Articles

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

Approche de l’efficacité de la gouvernance par le biais de la cohésion des audits interne et externe conformément à la norme algérienne d’audit NAA 610. – Etude analytique -

The impact of government spending on the economic indicators of the State of Palestine

The role of Tax Planning to benefit from tax incentives linked to corporate income tax –Case study on Algerian economic institutions over the period 2012-2018

The Role of Algerian territorial Collectivities in Valuing Their internal Financial Resources a case study of Bouira municipality,2014-2020

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

An attempt to assess the efficacy of the new approach to obtaining the diplomas of chartered accountant and auditor in Algeria

The Impact of Management Team Characteristics on Adoption Balanced Scorecard in Algerian Manufacturing Companies -The Contingency and The Upper Echelons Approach-

Illegal practices of management in the public sector on accountants and the important role of the auditor in reducing them

The role of joint auditing in reducing income smoothing methods - a field study on a sample of external audit offices in the state of Khartoum

The role of insurance companies on enhancing financial inclusion in Algeria- case study of cash insurance during the period (2012-2019)

The role of the cost system based on activities as an effective method of cost management in achieving the lower cost advantage of Algerian economic institutions Case Study of a Sample of Algerian Economic Institutions in Annaba

The financing decision and its impact on the financial performance of the economic corporation case study SAIDAL Group (2015-2020)-

The importance of financial failure models as a mechanism for judging the extent of the companies ability to continue by Using of ALTMAN and KIDA models - Case study of Saudi Qassim Cement Company -

The role of boards of directors on the stability and growth of startups

Evaluation of the situation of regular tax in Algeria in light of tax reforms Analytical study during the period 2009-2019

Factors affecting the quality of external audit and its relation to financial corruption in the Algerian economic institution from an academic and professional standpoint

The contribution of public financial policy to achieving economic goals in Algeria - Using the Magic Square of Kaldor for the period 2000/2019-

Complexes Accounting in light of international accounting standards and The accounting financial system – Case Study Saidl Complexe

The dynamic impact of oil revenues on public spending and economic growth in Algeria during the period 2000-2019 using the ARDL method

The importance of the zero budget as a mechanism for the governance of public spending- A sample study for a group of municipalities in the state of M'sila

The quality of financial information in light of the Financial Accounting System and International Accounting Standards - a case study of listed Algerian companies

The real exchange rate and the impact of its imbalance on economic performance in the Maghre countriesb An empirical study using dynamic autoregressive vector method for VARP Panel data

Bank financing for small and medium enterprises: the case of two projects financed by Al Baraka Bank and the Bank for Agriculture and Rural Development

The impact of dividend policy and capital structure on the market value of Saudi banks

The impact of fiscal Policy on achieving economic stabilité in Algeria, a standard analytical study

Performance analysis: an essential tool for the early detection's risks of failure in the company

THE IMPACT OF THE CHARACTERISTICS OF THE BOARD OF DIRECTORS ON THE PERFORMANCE OF THE ALGERIAN BANKS

Financial development in emerging countries: fintech, the new wave of development and the financial future (singapore as a model)

Towards a new prudential framework for the insurance sector in Algeria

The use of Dupont Model in the Analysis of the Company's Performance : A Case Study

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