DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/310772026-04-20T21:56:04Z2026-04-20T21:56:04ZAlgerian accounting practices under a financial accounting systemفريد عويناتhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311992022-11-02T08:53:13Z2017-06-30T00:00:00ZTitre: Algerian accounting practices under a financial accounting system
Auteur(s): فريد عوينات
Résumé: The objective of the study is to analyze the national accounting environment by answering the
problem of looking for the addition of the financial accounting system to the accounting practices by
analyzing the needs of the organizers and users of accounting information and the most important challenges
still facing the application, We have reached a series of results, the most important of which is the lack of a
culture of internal use of accounting in management and the absence of a culture of disclosure and limited to
a large tax purposes, All this affects accounting as a means of making economic decisions in the national
business environment
Description: Algerian Studies of Accounting and Financial Review2017-06-30T00:00:00ZThe role of the electronic accounting information system in enhancing the reliability of accounting informationالطاهر خامرةمحمد الطاهر الأخضريمحمد زوزيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311972022-11-02T08:50:38Z2017-06-30T00:00:00ZTitre: The role of the electronic accounting information system in enhancing the reliability of accounting information
Auteur(s): الطاهر خامرة; محمد الطاهر الأخضري; محمد زوزي
Résumé: The study aims to identify the extent of the contribution of the electronic accounting
information system HISSAB in enhancing the reliability of accounting information for the
SONELGAZ complex. We used the interview tool to diagnosis HISSAB system, and the
questionnaire to analyze its contribution to enhancing the reliability of accounting information. The
questionnaire was distributed to the accountants in three branches of the SONELGAZ complex.
The results showed that HISSAB system outputs were more reliable to the accounting information.
The results also showed that the contribution of this system does not differ in enhancing the
reliability of the accounting information in the different branches of the SONELGAZ complex
Description: Algerian Studies of Accounting and Financial Review2017-06-30T00:00:00ZThe application of fair value in the Algerian business environment: between necessity and obstaclesمحمد كويسيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311942022-11-02T08:47:21Z2017-06-30T00:00:00ZTitre: The application of fair value in the Algerian business environment: between necessity and obstacles
Auteur(s): محمد كويسي
Résumé: This paper examines measurement practices and the factors of success in Algerian
business environment in light of the recent trend towards fair value as alternative method. In order
to answer the research questions, A questionnaire has been designed and distributed on the study
society, which consists sample of 74 academic and Professional. The study was based on a
statistical analysis method and descriptive analysis of the variables of the study and testing of
hypotheses whit Statistical package for the social sciences (SPSS) was used to analyse the data and
test the hypotheses.
The study results show The application of the fair value model as a basis for accounting
measurement is a necessity in Algeria business environment, but there is some obstacle and parries
to application the fair value as alternative measurement method
Description: Algerian Studies of Accounting and Financial Review2017-06-30T00:00:00ZTrying to establish a model for evaluating institutions in Algeriaعبد الحق قنونعبد الغني دادنhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311922022-11-02T08:44:03Z2017-06-30T00:00:00ZTitre: Trying to establish a model for evaluating institutions in Algeria
Auteur(s): عبد الحق قنون; عبد الغني دادن
Résumé: This study attempts to answer the problematic of telecommunications companies
evaluation in Algeri, By trying to apply the cash flow approach And its contribution to the future
decisions of the communication companies operating in the Algerian economic environment, They
also presented proposals on the evaluation of telecommunications companies operating in Algeria
in the context of technological developments By trying to establish a reliable model for the
assessment of telecommunications institutions in Algeria, The study found that establishing an
evaluation model based on this approach will help an institution make future decisions Based on
the field of values obtained through it, Where it finds itself in front of a range of values on which to
take strategic decisions near-term, From them and reached values calculated on the basis of short
period due to the reasons for the characteristics of which are characterized by the Algerian
economic environment, However, it must carefully and carefully deal with a short-term action plan
to obtain proper estimates and truths, especially in Algeria's unstable environment
Description: Algerian Studies of Accounting and Financial Review2017-06-30T00:00:00Z