Journal of Administrative and Financial Sciences مجلة العلوم الإدارية والمالية

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Accounting Education In Algeria: The Road To Iaes
(جامعة الوادي - University of Eloued, 2022-06-30) Kameli, Mohammed; Miliani, Abdelhalim
This research paper aimed to study the accounting education and scientific research reality in Algeria under the international accounting education standards. On this basis, a field study of (05) universities was selected. After a random selection of the sample, (58) questionnaires were distributed to accounting professors at these universities and the data was analyzed using the Statistical Package Analysis for Social Sciences program. The study concluded that many shortcomings must be reviewed in the future to meet with the international accounting education standards and the Algerian economic needs
Adopting Blue Ocean Strategy To Break The Competition And Create Value Innovation -case Study Of Sun Circus Company-
(جامعة الوادي - University of Eloued, 2021-12-31) Hamra, Yousra; Gassabi, Ilyes
This study attempts to highlight the “Blue Ocean Strategy” as one of the most important modern strategies capable of tackling the dangers of intense competition in the Red Oceans. Indeed, it has been noted that this strategy plays an important role in the creation of Value Innovation through the four dimensions that underlie it (ERRC: Eliminating, Reduction, Raising and Creativity). Finally, the study presents the experience of "Sun Circus" Company as one of the successful experiences for creating Blue Ocean in already declining and saturated industry. The study concludes with the presentation of relevant results and recommendations that can help companies better adapt to and adopt the Blue Ocean philosophy.
Adoption Numérique Et Diffusion De L'innovation Au Sein Des Startups Algeriennes Spécialisées Dans La Livraison Du Colis : Le Cas De (yalidine, Rtl Express Et Ems)
(جامعة الوادي - University of Eloued, 2022-06-30) Hani, Lamine; Gana, Gana
Cet article vise à identifier les facteurs internes et externes qui motivent l'intégration numériques au sein des startups algériennes spécialisées dans le transport du colis. Afin d'entourer le contexte de notre recherche, nous avons adopté une démarche qualitative basée sur l'étude par questionnaire. Sur le plan théorique, nous avons intégré un modèle conceptuel fondé sur la diffusion de l'innovation et sur l'adoption technologique. Notre analyse révèle que les constructions sous jacentes des trois startups enquêtées sont fortement motivées par des variables d'adoption numérique du modèle. Cependant, les nouvelles formes collaboratives du transport de colis ne sont pas encore réalisées au sein des startups de notre échantillon
Adoption Of Blockchain Technology In The Financial Sector: Lessons Learned From International Experiences
(جامعة الوادي - University of Eloued, 2023-06-30) Cherif, Nour El Houda; Azaizia, Sarra
This study aims to analyze the increasing interest in the adoption of Blockchain technology in the financial sector, as demonstrated by the experiences of countries such as the UAE, Egypt, and Saudi Arabia. These experiences provide valuable insights into the potential benefits and challenges of implementing Blockchain technology in the banking industry. Key lessons learned from these experiences include the importance of collaboration and partnerships in the adoption of Blockchain technology, the need for regulatory clarity and supportive legislative frameworks, and the potential benefits of Blockchain technology in improving the efficiency, transparency, and security of financial transactions.
The Advantages Of Applying The International Financial Reporting Standard For Small And Medium Enterprises In Algeria From The Point Of View Of A Sample Of Practitioners Of The Accounting Profession
(جامعة الوادي - University of Eloued, 2023-06-30) Zeghmar, Amina
This study aims to determine the benefits expected from the application of the International Financial Reporting Standard on Algerian small and medium-sized enterprises; by identifying the opinions of a sample of practitioners of the accounting profession in Algeria. An electronic questionnaire was distributed to the respondents, and the number of questionnaires adopted in the statistical analysis reached 66 questionnaires. The study concluded that the international financial reporting Standard fits the capabilities and needs of these enterprises through the topics and options that have been canceled, as well as the facilities it introduced to the rules of registration and evaluation and thus contributes to reduce the difficulties of applying the financial accounting system.
Advertising On Social Media And Its Effect On Influencing Consumer Purchase Intention.
(جامعة الوادي - University of Eloued, 2024-01-23) Chibani Bahi Amar, Nazim Abdelmalek; Elbachir, Sabrina
The main objective of this paper is to determine the degree of impact of advertising on social media on the formation of customer purchase intention, targeting the Algerian Internet population as the study sample. The choice of e-commerce as the study subject was motivated by its widespread use by the local population. To achieve the study's objectives, a descriptive qualitative approach was used; taking a convenience sample of 154 Algerian internet users, who use different social platforms, such as Facebook, Instagram, tiktok ... Analyses of the results obtained will be carried out using SPSS22 software. The results of this study show that advertising on social media has a positive impact on the formation of purchase intention
Algeria And The Challenges Of The Marine Environment: Towards Sustainable Development Under The Banner Of Goal 14
(جامعة الوادي University of Eloued, 2024-06-30) Habib Karima; Zegrier Adel
In light of Algeria's distinctive coastal and Marine Environment (ME), which is rich in resources. However, there are significant challenges as a result of marine pollution, climate change and unsustainable exploitation. This study focuses on examining marine environmental challenges and efforts to achieve Sustainable Development Goal (SDG) 14: Life Below Water. The study aims to present the main environmental challenges facing the Algerian sea and coast, highlight the most important efforts made in environmental protection and coastal infrastructure development, and underscore opportunities for success in meeting these challenges. Among the results we found that there are significant environmental challenges, including marine pollution, declining water quality, and loss of biodiversity. Moreover, there are efforts being made by many stakeholders to protect the ME and achieve sustainable development goals. Finally, among the recommendations presented are strengthened international cooperation and exchange of knowledge and technology to achieve SDG14
Analyse Des Retombées De La Crise Sanitaire De La Covid-19 Sur L’économie Informelle En Algérie
(جامعة الوادي - University of Eloued, 2022-12-31) Berbar, Mouloud
La pandémie de la COVID-19 n’était pas sans répercussions sur l’économie informelle. Initialement, en Algérie, cette dernière était le fait d’une situation économique et sociale défavorable ; les individus étaient appelés à travailler dans l’informel afin de décrocher une source de revenu. La crise de la COVID-19 s’est présentée comme un nouveau facteur de l’économie informelle ; suite aux mesures de confinement enclenchées, une frange de la population s’est retrouvée sans salaire et par conséquent placée face à la nécessité de recourir aux activités économiques informelles pour subvenir à ses besoins. A Travers cet article, nous allons analyser les retombées de la crise de la COVID-19 sur les principales variables de l’économie informelle en Algérie.
Analyse Des Stratégies Marketing Des Entreprises Algériennes Face Aux Marques étrangères:cas De L’entreprise C&h Unité De Bejaia
(جامعة الوادي - University of Eloued, 2022-06-30) Slimani, Radia; Boukrif, Nouara
Depuis les réformes économiques engagées à partir des années 90, le marché des entreprises en Algérie, qui est un levier de passage d’une économie administrée à une économie de marché, a subi une métamorphose profonde. L’un des faits marquants est le phénomène de l’installation des entreprises étrangères et l’importation massif des produits qui a modifié l’environnement concurrentiel des entreprises algériennes. Notre objectif à travers cet article est d’analyser le comportement des entreprises algériennes face a la présence des marques étrangères à travers l’étude de cas de l’entreprise C&H unité de Bejaia
Analysis Of The Algerian Industrial Sector: Strengths, Weaknesses, And Measures For Improvement (2008-2023)
(جامعة الوادي - University of Eloued, 2024-02-23) Ladjedel, Khaled
The Industrial policies are tangle measures typical of mixed economy countries. There are a lot of types of industrial policies contain common elements with other types of interventionist practices such as trade policy, in some cases, industrial policy involves the development of public companies‬‏. The Algerian industry has been one of the most representative experiences, their industrial sector has been increasingly cited in the past years as an example for other developing countries. In recent years the Algerian industrial sector suffers hugely from many constraints, it lacks many reforms. This article discusses the industrial sector in Algeria, its current state, and its relationship with the Algerian economy. The article highlights the strengths and weaknesses of the Algerian industrial sector and proposes strategies for its development. The first section analyzes the current state of the industrial sector in Algeria, including its major industries, technological advancements, productivity levels, and challenges. The second section explores the relationship between the industrial sector and the Algerian economy, including its contribution to GDP, employment, trade, and investment. The third section examines the weaknesses and strengths of the Algerian industrial sector and proposes strategies for its advancement.
An Analytical Study Of The Contribution Of Islamic Banking In Financing Sports Projects In Algeria
(جامعة الوادي - University of Eloued, 2023-06-30) Bouaita, Toufik; Bouaita, Abderrezzak
نهدف من خلال هده الدراسة إلى إبراز دور المصارف الإسلامية في تمويل المشاريع الرياضية؛ ولخدمة أغراض البحث فقد اعتمدنا على المنهج الوصفي لوصف متغيرات الدراسة والمنهج التحليلي لتبيان العلاقة بين المصارف الإسلامية وتمويل مشاريع القطاع الرياضي؛ وقد تم التوصل إلى مجموعة من النتائج لعل من أهمها أن أصحاب القطاع الرياضي من خريجي معاهد الرياضة الجزائرية والحاملين لأفكار مشاريع في شتى المجالات الرياضية بحاجة إلى التمويل من المصارف الإسلامية لأن لديها صيغ تمويلية تدمج فيها عنصري رأس المال العمل معا؛ كما توفر المصارف الإسلامية صيغ تمويلية ملائمة جدا لطبيعة المجال الرياضي من وجهة ومسؤولية اجتماعية من وجهة We aim through this study to highlight the role of Islamic banking in financing sports projects. For the purpose of the study, we adopted the descriptive approach to describe the variables of the study and we relied on the analytic approach to demonstrate the relationship between the Islamic banking and the financing of the sports sector projects. A set of results has been reached, the most important of which is that people of the sports sector, who are graduates of Algerian sports institutes and holders of project ideas in various sport fields, are in need of financing from Islamic banks because these banks have formulas that combine the two elements of the capital and the labor together. The Islamic banks also provide financing formulas that are on the one hand very appropriate to the nature of the sports field and on the other hand have a social responsibility.
An Analytical Study Of The Financial Performance Of A Luxury Hotel Startup In Southern Algeria: The Case Of The Golden Gazelle Hotel – Eloued, Algeria
(جامعة الوادي - University of Eloued, 2020-12-31) Bougoffa, Mouhyddine; Korichi, Kheyreddine
In this study we investigate the financial performance situation of the hotel service in a luxurious hotel in southern Algeria, through an analytical study by the measuring of profitability, liquidity, debt ratio in the period between 2013-2017. We have concluded that the profitability position shows an increasing trend till 2012. But in the last two years the ratio was negative because the hotel has recorded a deficit. While liquidity, is at highest level in 2010 and it begins a decreasing trend from till 2015. While, the Debt is at its lowest level in 2010, the ratio begins an increasing trend in 2011 and 2012 where records its highest level
Application Of Digital Learning And Interactive Tools For Boosting Modern Constructivist Pedagogies Case Of Western Algerian Universities
(جامعة الوادي - University of Eloued, 2024-01-23) Chib, Djazia Amina; Zine, Younes
In view of the technological changes with the tools and teaching methods used, elearning has become a priority and challenge for the University of Algeria. This article recommends the use of basic teaching principles, which take into account the broad teaching principles of scientific content, visualization, and accessibility. And the feasibility of education, the humanization of education, awareness-raising and student participation. These principles have been modified to meet the needs of digital learning. Using quantitative methods as survey data collection to answer the research question, three main directions for the development of digital learning systems are proposed: constructivist teaching method; the degree of teacher-student interaction; and digital learning environment. The use of active teaching methods and the use of interactive tools to allow students to actively participate in learning has stimulated students' great interest and improved the quality of learning
Bridging The Gap From Education To Entrepreneurship How University Can Empower Future Business Leaders
(جامعة الوادي - University of Eloued, 2024-01-23) Chorfi, Salim; Hamouti, Salah
The research investigates the relationship between entrepreneurship education and students' entrepreneurial goals, emphasizing the value of formal courses as well as practical learning through business simulators and games. It points out entrepreneurial education's significant effect on shaping students' goals. The study urges specialists in education, institutions, and governments to recognize the potentially life-changing effects of entrepreneurship education by developing creative programs to empower the next generation of entrepreneurs and build an atmosphere favorable to innovation. This study gives an outline for a better future for budding entrepreneurs as well as the global economy.
The Challenges And Opportunities Of Economic Integration In Africa
(جامعة الوادي - University of Eloued, 2017-12-31) Messioud, Abdallah
This study represents of the reality and prospects of integration in Africa region, And what can be achieved internally at the level of African countries and externally with the rest of the world, which earns the weight of Africa at the global level, enabling them to achieve development of their countries and get out of poverty.
Commissaires Aux Comptes Face à L’éthique : Facteurs Influençant Le Jugement éthique
(جامعة الوادي - University of Eloued, 2020-12-31) Bennai, Houda; Mokrani, Abdelkrim
The human dimension in the Auditor’s jobs begins expanding in comparison with his technical dimension and holds a substantial importance in research. As part of exercise of their profession, the auditors are confronted by situations implicating ethical dilemma. Different researches tried to identify the factors influence the ethical judgement of decision-making at the listeners notably the factors who encourage them to have ethic or unethical judgment This research work is led on a sample of auditors aim at determining and has surrounded the main factors who can influenced the professional’s accountant in Algerian context . La dimension humaine dans la profession des Commissaires aux comptes a pris de l’ampleur par rapport à sa dimension technique et revête une importance substantielle dans la recherche. Dans le cadre de la profession, les auditeurs sont confrontés à des situations impliquant des dilemmes éthiques. Plusieurs recherches ont essayé d’identifier les facteurs influençant le jugement éthique de prise de décision notamment les facteurs favorisant un jugement éthique ou non éthique jugement. Ce travail de recherche est mené sur un échantillon de CAC et vise à déterminer et à cerner les principaux facteurs qui peuvent influencer les professionnels comptables dans le contexte algérien.
Comparative Study Between The International Standard On Auditing 700 And The Algerian Standard On Auditing 700 (comparative Study On Almarai Company And Biopharm Company)
(جامعة الوادي - University of Eloued, 2022-06-30) Azouaou, Ahmed Rami; Touirat, Rabeh
This study aims to clarify the difference between the international standard on auditing 700 and the Algerian standard on auditing 700, by summarizing the most important information provided by those two standards, extracting the differences between those two standards and explaining those differences by comparing the auditor’s report of two listed Companies. The results of this study clarify that there is some similarities between those standards in some sections especially in the auditor’s opinion section, but the content of the auditor’s report provided by those two standards is much different, which makes the auditor’s report provided by the International standard on auditing 700 more appropriate for the users of the auditing reports.
Competitiveness And Policy Analysis Of Potato Production In Oued Souf Region: A Policy Analysis Matrix (pam) Approach
(جامعة الوادي - University of Eloued, 2021-06-30) Mekhzoumi, Lotfi; Harnane, Nadjoua; Gharbi, Hichem
Potato cultivation is one of the most important manifestations of agricultural intensification of Oued Souf. Which necessitated the continuation of this boom by study and analysis. The study used the Policy Analysis Matrix (PAM), one of the most important quantitative analysis tools in this field. To arrive at a set of indicators that assess the role of government policies and accurately determine the comparative advantage and competitiveness of the potato crop in the region
The Concept Of Central Bank Independence And Its Role In Determining The Fiscal-monetary Coordination, The Algerian Experience.
(جامعة الوادي - University of Eloued, 2022-12-31) Zahaf, Youcef; Chibi, Abderrahim
This scientific paper aims to shed light on the concept of central bank independence and its impact on the work of central banks in light of what is known as coordination between financial and monetary policies, by addressing various recent studies in the field and drawing the most important conclusions from them. Highlighting the Algerian economy in this aspect and analyzing it. The most important results were that the independence of the central bank is essential to focus on in order to build a strong relationship between the monetary and financial authorities in Algeria in order to find radical solutions to stand up and advance the Algerian economy.
Crypto Monnaies : Quelles Perspectives Pour Fin 2022
(جامعة الوادي - University of Eloued, 2022-12-31) Lakhal, Nabila
Ces dernières années, le développement soutenu du marché des cryptomonnaies a participé à l’émergence d’une offre conséquente de cryptomonnaies de toutes sortes. Le marché des monnaies virtuelles est très concentré sur quelques cryptos, et très dépendant de la conjoncture actuelle. Même si certaines cryptomonnaies surperforment ou sous-performent de manière structurelle, il nous paraît primordial, outre l’étude de l’actif concerné, d’étudier le contexte global compte tenu de la dépendance globale des cryptos actifs à la conjoncture. Quatre points à étudier avant d’investir sur une cryptomonnaie

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