https://dspace.univ-ouargla.dz/jspui/handle/123456789/31077 Mon, 20 Apr 2026 23:10:44 GMT 2026-04-20T23:10:44Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31199 Titre: 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 Review Fri, 30 Jun 2017 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31199 2017-06-30T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31197 Titre: 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 Review Fri, 30 Jun 2017 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31197 2017-06-30T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31194 Titre: 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 Review Fri, 30 Jun 2017 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31194 2017-06-30T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31192 Titre: 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 Review Fri, 30 Jun 2017 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31192 2017-06-30T00:00:00Z