https://dspace.univ-ouargla.dz/jspui/handle/123456789/40901 2026-07-18T00:24:13Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/40939 Titre: The Reality of Accounting Measurement of Intangible Assets in Startups under the Algerian Financial Accounting System (SCF) Auteur(s): Toufik LADJILAT; Mohamed ADJILA Résumé: This study examines the accounting measurement of intangible assets in Algerian startups within the framework of the Financial Accounting System (SCF), against the backdrop of a global transition toward a knowledge-based economy. International reporting standards — notably IAS 38 and US GAAP_impose stringent recognition criteria that systematically exclude most internally generated intangible assets from firms' balance sheets, thereby eroding the value relevance of financial statements and intensifying information asymmetry, with particularly acute consequences for startups whose principal sources of value are innovation, intellectual capital, and human knowledge. Employing a descriptive-analytical design supplemented by a structured field survey, data were collected through a questionnaire administered to 50 valid respondents_ comprising startup founders, practicing accountants, and academic specialists _within the Algerian startup ecosystem and analyzed using the R programming language. The findings demonstrate that the SCF lacks the flexibility necessary to accommodate the innovative character of startups, yielding materially incomplete financial reporting. Although professional and academic awareness of the strategic importance of intangible assets is evident, accounting practice remains predominantly oriented toward tax compliance rather than decision-relevant information production, thereby generating information asymmetry and constraining access to external financing. Critically, one-way ANOVA (F = 0.188; Sig. = 0.904) and the Kruskal-Wallis non-parametric test (H = 0.679; p = 0.878), employed as a robustness check, both confirm the absence of statistically significant differences in the severity of the accounting measurement problem across startup age categories. This finding is interpreted as evidence of a deep-seated structural constraint that affects all startups with equal intensity, irrespective of their stage of development _constituting what this study terms an 'accounting glass ceiling. Description: Algerian Review of Economic Development 2026-06-30T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/40938 Titre: The Relationship Between Central Banks and Islamic Banks A Study of Liquidity Between Flexibility and Regulation – A Case Study of Al Baraka Bank Auteur(s): Aouatef MAHCENE; Saida TELLI; Djamel BETTAYB Résumé: This study aims to examine the nature of the relationship between the Bank of Algeria and Al Baraka Bank of Algeria. It also aims to examine the extent of its flexibility in terms of banking liquidity, by reconciling compliance with international regulatory standards and its specific characteristics. Although legislation governing the operations of these banks has been enacted, such as Article 71 of the Monetary and Banking Law No. 23-09, The Bank of Algeria has not provided any exceptions or a liquidity management infrastructure for these banks. We used a descriptive-analytical approach to examine Al Baraka Bank's liquidity management strategies, relying on financial analysis criteria. One of the most significant findings is Al Baraka Bank's capability to meet international regulatory standards, including the quantitative and qualitative requirements of Basel III. Although it has established appropriate strategies for managing liquidity risk, it still maintains substantial excess liquidity, as in the case with other Islamic banks, continues to hold significant liquidity excess due to the absence of Sharia-compliant mechanisms and instruments, such as Islamic sukuk, as well as a lack of liquidity management infrastructure, including an absence of an Islamic financial market and liquidity-supporting bodies. Description: Algerian Review of Economic Development 2026-06-30T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/40937 Titre: The impact of digitalization on value creation in Islamic banks: A case of Al Salam Bank of Algeria Auteur(s): asma BAHMED; fella BOUCHELGHOUM Résumé: The impact of digitalization on value creation in Islamic banks: A case of Al Salam Bank of Algeria Digitalization plays a pivotal role in value creation within Islamic banks, optimizing Sharia-compliant operations while improving efficiency and customer experience. The article studies the impact of digitalization on value creation within Al Salam Bank of Algeria through the analysis of its financial performance and digital indicators between 2021 and 2025. The main objective is to examine the challenges and issues that Islamic financial institutions will face during their digital transformation and the contribution of this digitalization to the overall value creation for the bank and its clients Description: Algerian Review of Economic Development 2026-06-30T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/40936 Titre: The Reality of Digital Transformation and its Impact on Tax Practices in Economic Enterprises: A Field Study During 2025 Auteur(s): Noureddine BAILICHE Résumé: This study aims to highlight the reality of digital transformation within the Algerian tax administration and analyze its impact on tax practices in economic enterprises. In light of the shift toward digitalization as a fundamental pillar for governance and financial performance enhancement, the research explores how digital systems—such as e-taxation and data analytics—contribute to increasing tax efficiency and reducing bureaucratic hurdles. To achieve these objectives, a descriptive-analytical approach was adopted, relying on a questionnaire as the primary tool for data collection. The sample included managers and executives of economic enterprises, tax administration employees, and certified accountants during the year 2025. The study concluded that the digital transition is an inevitable necessity for developing tax management, as it effectively contributes to enhancing transparency, accelerating tax processing, and improving the relationship between taxpayers and the administration. This, in turn, positively reflects on the credibility of financial statements and the enterprise's ability to make sound financial decisions Description: Algerian Review of Economic Development 2026-06-30T00:00:00Z