JFAS-Vol 14 N 01
Permanent URI for this collectionhttps://dspace.univ-eloued.dz/handle/123456789/37073
JFAS-Vol 14 N 01
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Item استخدام تحليل "database Dimensions " لاستكشاف مجالات البحث المشترك(جامعة الوادي University of Eloued, 2024-12-24) طباخي ،سناء; بكوش ،لطيفةThis study aims to attempt to identify recent trends in the development and vision of research horizons in the fields of joint research between organizational ambidexterity, management accounting and entrepreneurial orientation by conducting a bibliometric analysis of the research indexed on this topic in Dimensions database during the period 2014 to 2023. The extracted data was analyzed and using the studied database analysis, in examining publications through the joint presence of keywords in the title and abstract. The analysis is performed using frequencies and citation analysis. The results provided an overview of the trends in scientific studies on the subject, which showed the scarcity, modernity, and fluctuation of published research in this field within Dimensions database, which creates research gaps that will be the focus of future research. This study may be a guidance tool for researchers working in a similar field. They can also obtain insights into the sector that should be considered for further study, such as quantitative analysis, and know the importance of the practical relationship between organizational ambidexterity, management accounting, and entrepreneurial orientation after showing theoretical features about it in this studyItem مساهمة النظام المحاسبي المالي في تطوير أساليب تقييم الأداء المالي(جامعة الوادي University of Eloued, 2024-12-24) زرقون، عمر الفاروق; أولاد سالم، نذيرThis study aims to highlight the contribution of the financial accounting system in evaluating the financial performance of insurance companies in Algeria, represented by the National Insurance Company (SAA), by comparing the financial performance before and after the application of the financial accounting system during the period from 2001-2019, based on the financial statements ( budgets) with shedding light on financial performance and knowing the methods of its evaluation and addressing the financial performance of insurance companies and identifying the most important financial indicators used to evaluate it, then knowing the reality of the financial accounting system and the accounting system in insurance companies. The study concluded that there is an impact of the financial accounting system on the financial performance of the insurance companies in the study sample due to the difference in financial performance before and after the application of the financial accounting system, which contributed to many financial indicators to improve the financial position of these companies.Item قياس أثر السياسة النقدية على معدلات البطالة في الجزائر(جامعة الوادي University of Eloued, 2024-12-24) مسعودي، زكرياءThis study aims to determine the impact of monetary policy on unemployment rates in Algeria for the period 1995-2022. This relationship was estimated between unemployment rates as a dependent variable on the one hand and monetary policy variables (interest rate, inflation, money supply) on the other hand as independent variables. The Eviews 10 software was used, and to achieve the objectives of the study, a set of approaches and economic measurement tools were used, including the unit root test and the cointegration test based on the autoregressive distributed lags (ARDL) model. The study found that there is an equilibrium relationship in the long run between monetary policy variables and unemployment rates in Algeria. It also became clear that there is an inverse relationship in the long run between the money supply and unemployment rates, and this is consistent with the logic of economic theory. The results of the study also demonstrated in the short term that there is a direct relationship between the interest rate and unemployment in Algeria.Item الأثر الاقتصادي لتمويل الإنفاق العام بالقروض العامة حالة فرنسا و اليابان(جامعة الوادي University of Eloued, 2024-12-24) العمودي، محمد الطاهريتعبر الانفاق العمومي أحد أهم الادوات المالية في السياسة الإقتصادية، للتعامل مع متغيرات الإقتصاد الكلي و الجزئي ،و الذي يتطلب موارد مصدرها عام ،و هي متنوعة حسب النوع و الصنف، لذلك تأتي هذه الورقة لتبين أهمية أحد مصادر تمويل الانفاق العام و هي القروض العامة و التي تعتبر أحد أهم الادوات الحديثة في تمويل الانفاق العام و التأثير على متغيرات الاقتصاد الكلي ،حيث ركزت الدراسة على تجارب كل من فرنسا و اليابان كإحدى الدول التي إتخذت من هذه الأداة لتمويل عجز الميزانية العمومية و الانفاق العام. حيث كانت نتائج الدراسة دالة على الأهمية الاقتصادية لتمويل الاقتصاد عن طريق القروض العامة إلا أن الغاية منها هي من تحدد إطار الأثر الاقتصادي Public spending is one of the most important financial tools in economic policy, to deal with macro and micro-economic variables, which require resources from a general source, and they are diverse according to type and category, so this paper comes to show the importance of one of the sources of public spending financing, which is public loans and Which is considered one of the most important modern tools in financing public spending and influencing macroeconomic variables, as the study focused on the experiences of France and Japan as one of the countries that took this tool to finance the balance sheet deficit and public spending. Where the results of the study are indicative of the economic importance of financing the economy through public loans, but its purpose is to determine the framework of the economic impactItem نحو تبني أسلوب فرق العمل الافتراضي في ظل الاقتصاد الرقمي(جامعة الوادي University of Eloued, 2024-12-24) بسايسة ،عبدالله; طواهر ،محمد التوهاميThe style of work teams has always been considered one of the innovative organizational methods that have been able to accomplish several different projects for institutions, where the difference between the members who make up the team was a reason for providing creative and innovative solutions and a gain for organizations, and with the emergence of the new economy, this economy in which human knowledge is the most important resource for it. Instead of the traditional factors of production, which made us look at the impact of this on the organizational structures of institutions, especially the method of work teams (Adhocratie) and its repercussions on it, and we used the descriptive approach in order to analyze the dimensions of this variable and we found that the access of organizations to the digital economy emerged Changes in work methods and the emergence of what is known as virtual work teamsItem أثر التحول الرقمي على ممارسة مهنة المحاسبة والتدقيق(جامعة الوادي University of Eloued, 2024-12-24) الذباينة،سعيد عبد القادر; الجمل، سمير سليمانهدفت الدراسة إلى التعرف على أثر التحول الرقمي على ممارسة مهنة المحاسبة والتدقيق في الشركات المساهمة العامة من وجهة نظر المدققين القانونيين في جنوب الضفة الغربية، واستخدمت الاستبانة في إجراء المسح الشامل لمجتمع الدراسة المكون من (55) مدقق قانوني في محافظتي الخليل وبيت لحم. وخلصت الدراسة إلى وجود أثر إيجابي للتحول الرقمي على ممارسة مهنة المحاسبة والتدقيق، من خلال زيادة كفاءة وفعالية مهنة المحاسبة والتدقيق، وأظهرت النتائج عدم وجود فروق ذات دلالة إحصائية في أثر التحول الرقمي على ممارسة مهنة المحاسبة والتدقيق وفق متغيرات: الجنس، والعمر، والمؤهل العلمي، وسنوات الخبرة، والشهادات، والمحافظة. وخرجت الدراسة بعدة توصيات أبرزها: (ضرورة تبني التحول الرقمي من قبل من قبل الشركات المساهمة، لما له من تأثير واضح في تسهيل العمل المحاسبي والمالي، وضرورة تعزيز البنية التحتية للتحول الرقمي) The study aimed to identify the impact of digital transformation on the practice of the accounting and auditing profession in public shareholding companies from the point of view of legal auditors in the southern West Bank. The questionnaire was used to conduct a comprehensive survey of the study population consisting of (55) legal auditors in the Hebron and Bethlehem governorates. The study concluded that there is a positive impact of digital transformation on the practice of the accounting and auditing profession, by increasing the efficiency and effectiveness of the accounting and auditing profession. The results also showed that there are no statistically significant differences in the impact of digital transformation on the practice of the accounting and auditing profession according to the variables: gender, age, and academic qualification. , years of experience, certificates, and portfolio. The study came out with several recommendations, most notably: (the necessity of adopting digital transformation by joint-stock companies, because of its clear impact in facilitating accounting and financial work, and the necessity of strengthening the infrastructure for digital transformation).Item Using Sem To Interpret The Relation Sheep Between Organization Learning(جامعة الوادي University of Eloued, 2024-12-24) Medini ,Atmane; Chekka ,AbdallahThe study aims to reveal the interactive relationship between the levels of individual learning, group learning, and organizational learning and their impact on performance by including non-traditional dimensions in the research instrument. The instrument, in the form of a questionnaire, explored the latent dimensions of a sample of employees and workers in a banking unit of Al Baraka Bank in Algeria. Structural equation modelling (SEM) was employed to analyze the data, and the results revealed an absolute absence of the impact of individual efficiency in creating collective value, which negatively affects the performance levels of the bank, explaining the decline in the performance of the Algerian banking sector as a whole.Item Economic Intelligence In Algeria(جامعة الوادي University of Eloued, 2024-12-24) Mekhzoumi, Lotfi; Harnane, NadjouaThis study examines the current state of Economic Intelligence (EI) in Algeria, focusing on its reality and challenges through a comprehensive SWOT analysis. The research reveals that Algeria possesses significant strengths, including natural resource wealth and government commitment to economic reforms, which provide a foundation for developing robust EI practices. However, the country faces notable challenges such as limited data availability, bureaucratic inefficiencies, and a shortage of skilled professionals in the field. The study identifies opportunities for enhancing EI capabilities through investment in technology, regional cooperation, and economic diversification. Threats to effective EI implementation include political instability, global economic fluctuations, and cybersecurity risks. The findings highlight the importance of strategic planning in leveraging Algeria's strengths and opportunities while addressing weaknesses and mitigating threats to develop a comprehensive EI framework that supports sustainable economic development and diversification.Item Assessing Smes Effectiveness In Diversifying Sources Of Income(جامعة الوادي University of Eloued, 2024-12-24) Guemoula ,Bachir; Benchikh ,TawfikSMEs justified their recovery and strength as a permanent tool for the renewal of the economic fabric and local industrial development. Therefore, this study aims to highlight these enterprises as an important mechanism that diversifies sources of income and creates job opportunities in Algeria. The results of the study concluded that there are some financing, marketing, and administrative challenges in addition to the weakness of the regulatory framework and the business climate, which led to blocking the path of its progress and development of its performance