DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/310792026-04-22T00:32:55Z2026-04-22T00:32:55ZBusiness strategy of the internal audit unit to improve Quality of financial information -Case Studyميلود عزوزمحمد أمين لونيسةhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311072022-10-31T08:47:08Z2018-06-30T00:00:00ZTitre: Business strategy of the internal audit unit to improve Quality of financial information -Case Study
Auteur(s): ميلود عزوز; محمد أمين لونيسة
Résumé: This study aims to know the work strategy of the internal audit unit in controlling the quality of
financial information, by focusing on internal audit issues and the appropriate ways to do so.
Where the bicycle and motorcycle compound was chosen as a case study unit for a set of
scientific and objective reasons.
The study concluded the necessity of activating the role of audit committees, which now rely to a greater
degree on internal audit, as well as that audit committees should increase their focus on risks and risk
management processes that can provide useful services, and issue financial reports at a specific quality level
that can be agreed upon.
Description: Algerian Studies of Accounting and Financial Review2018-06-30T00:00:00ZExploring Performance Measurement Practices In Algerian Organizationsنبيل شننعبد الرؤوف حجاجhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311062022-10-31T08:44:21Z2018-06-30T00:00:00ZTitre: Exploring Performance Measurement Practices In Algerian Organizations
Auteur(s): نبيل شنن; عبد الرؤوف حجاج
Résumé: The study aimed to explore the performance measurement practices in Algerian organizations
(institutions), in addition to studying the impact of the contingency factors on these practices by knowing
the effect of size, organizational culture, strategic direction and the type of industry on performance
measurement practices. To achieve the objectives of the study, a questionnaire was designed to collect data,
which was distributed to a sample of 68 organizations. The study found that Algerian organizations adopt
largely traditional performance measurement practices while there is a weak adoption of modern practices.
The results also showed that performance measurement practices are affected only by size, while the
strategic direction, organizational culture and type of industry have no impact on performance measurement
practices in Algerian organizations
Description: Algerian Studies of Accounting and Financial Review2018-06-30T00:00:00ZThe role of intellectual capital in building a learning organization from the point of view of doctors working in Algerian public hospitalsسهام درباليرشيد مناصريةhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311052022-10-31T08:42:11Z2018-06-30T00:00:00ZTitre: The role of intellectual capital in building a learning organization from the point of view of doctors working in Algerian public hospitals
Auteur(s): سهام دربالي; رشيد مناصرية
Résumé: This study aims to identify the role of intellectual capital in building the learning
organization in the Algerian public hospitals from the point of view of the doctors working in it. To
achieve this objective, the questionnaire was used as a data collection tool with 66 words and was
distributed to a sample of 178 doctors. The main results of the study are that the level of awareness
of the sample members about the concepts of intellectual capital and the learning organization
came to a medium degree in general, The results also showed a statistically significant effect of the
variable of intellectual capital (human capital, structural capital) on the dependent variable of the
learning organization. However the dimension of relations capital did not have sufficient effect. On
the other hand, the results showed that the perceptions of the doctors about the concept learning
organization are not different
Description: Algerian Studies of Accounting and Financial Review2018-06-30T00:00:00ZThe Impact of Oil Crisis on the International Petroleum Companies Profitability during 2011-2015عصام بوزيدإبراهيم الخليل بن شتيويhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311042022-10-31T08:40:16Z2018-06-30T00:00:00ZTitre: The Impact of Oil Crisis on the International Petroleum Companies Profitability during 2011-2015
Auteur(s): عصام بوزيد; إبراهيم الخليل بن شتيوي
Résumé: This study aims to testing the impact of oil crisis on the international oil companies'
profitability during the period 2011 to 2010. We use simple from (10) Oil companies, putting: the
financial profitability indicator and the Global profitability index indicator as dependent variables
and the oil crisis represented with the changes of oil prices during the study as an independent
variable.
The results show that there is a negative impact of the oil crisis on the companies' profitability
Description: Algerian Studies of Accounting and Financial Review2018-06-30T00:00:00Z