https://dspace.univ-ouargla.dz/jspui/handle/123456789/31086 2026-05-17T23:08:29Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31256 Titre: The impact of the dashboard on improving the performance of the economic enterprise Auteur(s): خروبي يوسف Résumé: This study aims to identify the impact of the dashboard in improving the performance of the economic institution from the point of view of the employees of the institution, through a field study in the institution of the Practical Directorate of Communications of Algeria Ouargla, as well as to identify the level of use of the dashboard in the institution and how to improve the performance of the Algerian Telecommunications Corporation Description: Algerian Studies of Accounting and Financial Review 2021-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31255 Titre: Contribution of the legal Auditor’s report to decision making process of stakeholders- the case of commercial Banks Auteur(s): عبدالرحمان بابنات Résumé: The study aims to identify the extent of the contribution of the legal auditor's report to the banks' decision to finance economic enterprise. And since the accounts governor is the one authorized in Algeria to carry out the legal audit, and he is the source of the confidence of the stakeholders. His report, which he presents within the framework of his annual mission to testify to the accounts of economic enterprise, helps them in making their various decisions to deal with them. To achieve the goal of the study, we relied on the descriptive approach, and studied the case of the National Bank of Algeria, Ouargla branch. We concluded that the accounts governor report is one of the necessary sources of information that the bank relies on in studying requests for granting loans to economic enterprise. integrity of the internal control system; The extent of the institution's commitment to the provisions and legislation that regulate the institution's activity, and other information (economic, financial, légal, regulatory...) that will benefit the bank in making the decision to grant financing Description: Algerian Studies of Accounting and Financial Review 2021-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31254 Titre: Impact of capital cost on corporate profitability Sample study of the company listed On the Amman Stick Exchange Auteur(s): شهرزاد مداني Résumé: The study aimed to identify the impact of the cost-profitability of capital in maximizing the wealth of owners. The study sample was represented in 30 companies listed on the Amman Stock Exchange. The descriptive analytical approach was also used in conducting the study, as it was relied on the outputs of EVIWS through multiple regression, The study reached the following results that there is a statistical significance of the cost of capital, starting from measuring both the cost of equity and the cost of debts. The study concluded that corporate departments rely on the most appropriate financing structure for them by calculating the cost of capital in order to maximize their profits and protect the wealth of owners Description: Algerian Studies of Accounting and Financial Review 2021-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31252 Titre: International Public Sector Accounting Standards as a necessity to standardize public accounting practices and protect public money Auteur(s): آسية قمو Résumé: This study aimes to clarify the importance of IPSAS as a necessity to unify public accounting Practice and protect public money, and this is by presenting IPSAS and reflection of thier application on transparency in the managment of public money ,relying on descriptiveanalytical approach, the study was divided into four axes, the first of which includes the content of the IPSAS, the second includes the requirement for the transition to IPSAS, and With regard to the third relates to the prospects for the application of IPSAS, and the fourth and last were presented a set of international experience in the transition to IPSAS, the study concluded with a set of results, the most important of which is that the application of IPSAS works to achieve transparency and justice and grant the right to hold the managemant of tha institution and govermments accountable to the concerned authorities, in addition to achieving the necessary protection for public ownership, taking into account the intersts of those dealing with various state institutions and limiting tha abuse of power in favor of the intrest public Description: Algerian Studies of Accounting and Financial Review 2021-12-31T00:00:00Z