https://dspace.univ-ouargla.dz/jspui/handle/123456789/39923 Tue, 21 Apr 2026 23:21:34 GMT 2026-04-21T23:21:34Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39996 Titre: Artificial Intelligence in Marketing: Theoretical Foundations and Ethical Challenges Auteur(s): Selma ataouat Résumé: This article explores the integration of artificial intelligence in marketing, focusing on its theoretical models and the ethical concerns that accompany its application. The primary objective is to examine how AI transforms traditional marketing approaches and raises novel questions about responsibility, decision-making, and consumer privacy. The methodology adopted is theoretical, relying on conceptual frameworks and interpretive models including the MARK-GEN Cycle and the 5Ps AI Marketing Model. The study analyzes marketing use cases through these frameworks to highlight the conceptual shift AI introduces into marketing logic. The article also reflects on the ethical implications of AI, particularly in areas like transparency, algorithmic bias, and the “black box” phenomenon. The key result is that AI challenges and redefines established marketing paradigms while demanding stronger ethical governance. Description: المجلة الجزائرية للدراسات المحاسبية والمالية Sun, 01 Jun 2025 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/39996 2025-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39995 Titre: Corporate Governance: Understanding the Concept and the role of Stakeholders Auteur(s): بوراس بودالية Résumé: Corporate governance is a pivotal topic of widespread interest to institutions and organizations at the regional and international levels, given its vital role in guiding organizations toward achieving their primary objectives. Understanding the theoretical framework of governance concepts is an important starting point for stakeholders. However, this understanding remains insufficient unless it is translated into practical practices that align with the real challenges facing organizations. These challenges often include financial risk management, promoting ethical behavior, and implementing governance principles, particularly disclosure and transparency. This contributes to enhancing implementation effectiveness and achieving outstanding corporate performance. This research paper aims to clarify the concept of corporate governance and identify the various stakeholders involved. Contemporary organizations are expected to balance their economic objectives on the one hand, and environmental and societal requirements on the other, as a prerequisite for their sustainability. This balance can only be achieved by gaining the trust of stakeholders by recognizing their role, ensuring their protection, and involving them in decision-making that affects their interests. These stakeholders represent a strategic resource that contributes to enhancing an organization's competitiveness and supporting its ability to create sustainable value in the long term. Keywords: , , Description: المجلة الجزائرية للدراسات المحاسبية والمالية Sun, 01 Jun 2025 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/39995 2025-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39994 Titre: Public Finance Governance Strategies: Auteur(s): بوبكر شماخي Résumé: This study explores public financial governance as a tool for achieving inclusive growth in countries, focusing on improving resource allocation and ensuring transparency and accountability, It examines the impact of governance mechanisms on reducing economic and social disparities and ensuring that everyone benefits from development,The experiences of three countries are analyzed: Brazil (participatory budgeting), Canada (independent parliamentary oversight), and Rwanda (Imihigo annual performance assessment system), These models have proven effective in improving transparency, enhancing resource allocation efficiency, and promoting human development and essential services, The study discusses challenges such as corruption and weak oversight institutions, recommending improvements in governance transparency, citizen engagement in decision-making, and strengthening independent oversight, The study emphasizes the need to adapt governance models to local contexts in order to achieve sustainable and inclusive growth. Description: المجلة الجزائرية للدراسات المحاسبية والمالية Sun, 01 Jun 2025 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/39994 2025-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39993 Titre: Financial Innovation through Artificial Intelligence and Its Contribution to Enhancing Financial Inclusion Auteur(s): محمود بركا ن; رشيد حفصي Résumé: This study aims to introduce modern financial innovations based on artificial intelligence technologies and determine the extent of their contribution to enhancing financial inclusion in the financial industry, by studying the extent to which these technologies contribute to the development of financial products, and the extent of spread and acceptance of these products by dealers in the financial sector, After presenting the theoretical framework of the study variables, this research paper presented the reality of artificial intelligence technologies in the financial field and some of the experiences of these technologies. This study concluded that artificial intelligence has effectively contributed to making financial services available to various client groups and gaining new categories that were distant or excluded by traditional financial technologies. Therefore, it is necessary to make greater use of artificial intelligence techniques as a solution to raise levels of financial inclusion, especially in the economies of developing countries. If the use is carried out within a special regulatory and legislative framework and a tight protection system. Description: المجلة الج ا زا زئرية للد ا را رسات المحاسبية والمالية Sun, 01 Jun 2025 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/39993 2025-06-01T00:00:00Z