Algerian Review of Economic Development (ARED)

The Impact of Creative Accounting Practices on the Quality of Financial Reports: An Empirical Study on a Sample of Industrial Joint-Stock Companies Listed on the Amman Stock Exchange During the Period 2014–2023

الداوي خيرة — 2025-12-31

This study aims to highlight the impact of creative accounting practices on the quality
of financial reports for a sample of nine industrial joint-stock companies listed on the Amman Stock
Exchange during the period 2014–2023. To achieve the study’s objective, the Panel Data Model
was employed. The study considered the quality of financial reports as the dependent variable,
creative accounting as the independent variable, and included additional control variables that
could influence the dependent variable.
The findings revealed a statistically significant inverse relationship between crea-tive creative accounting and the quality of financial reports in industrial joint-stock companies liste on the Amman Stock Exchange during the study period

The Role of In-Depth Audit of the Comprehensive Tax Situation in Activating the Principles of Tax Governance – A Case Study of a Tax File at the Tax Center of Ghardaia Province-

رباحي لحسن — 2025-12-31

The in-depth audit of the comprehensive tax situation is one of the most important mechanisms adopted by the Algerian tax administration to enhance transparency and improve the relationship between taxpayers and tax authorities This study aims to examine the role of such audits in activating the principles of tax governance by comparing tax declarations with accounting and financial data, which makes it possible to identify shortcomings and verify the accuracy of tax obligations, To achieve this objective, a case study of a tax file was conducted at the Tax Center of Ghardaia Province. The study concluded with several findings, most notably that the implementation of the in-depth audit of the comprehensive tax situation contributes to consolidating the principles of tax governance, namely accountability and transparency Moreover, it ensures the fair distribution of the tax burden and strengthens the trust between the tax administration and the taxpayer

The role of IT governance in supporting the learning and growth dimension of human resource performance – a field study at Sonelgaz Touggourt

وسيلة بن شنة — 2025-12-31

This study aims to analyse the extent to which IT governance mechanisms, represented by their three dimensions: structure, processes, and relational mechanisms, contribute to supporting the learning and growth dimension of human resource performance from a balanced scorecard perspective at Sonelgaz Touggourt.
The study relied on a descriptive analytical approach, and a questionnaire was used as the main tool for collecting data from a sample of 45 randomly selected employees. The data was analysed using SPSS software.
The results of the study showed that Sonelgaz Touggourt effectively adopts IT governance mechanisms. The results also revealed that human resource performance from a learning and growth perspective was at a good level. The results of the statistical analysis of the data showed that both the processes and relational mechanisms of IT governance contribute significantly to improving human resource performance, while the IT structuring dimension did not have a clear significant impact

The impact of grants and aid on economic growth in Palestine

بدر حمدان — 2025-12-31

This study aimed to measure the impact of Grants and aid on Economic growth in Palestine over the period 1996–2023. Employing a quantitative approach, the study utilized regression equations and econometric models to assess the effects of budget support grants, development project grants, and total revenues on Palestinian economic growth, using the E-views (V12) software.
The findings revealed a positive relationship between budget support grants and total revenues with economic growth, while an inverse relationship was observed between development project grants and economic growth. Furthermore, budget support grants and total revenues exhibited a statistically significant positive impact on economic growth, whereas development project grants showed no significant effect. Based on these results, the study recommends establishing a framework to evaluate the performance of grant-funded projects, emphasizing economic impact indicators such as job creation and GDP growth. It also advocates for enhanced transparency and accountability in project management. In the long term, reducing reliance on grants through strategies like improving tax collection is essential to bolster economic independence and shield growth from external funding volatility

The rôle of entrepreneurs in promoting agricultural tourism: prospects and challenges

محمد الطاهر كاوجة — 2025-12-31

This study aims to explore the integration between the tourism and agriculture sectors from the perspective of entrepreneurs, focusing on the available opportunities and existing challenges within the context of contemporary economic and social transformations. It examines agritourism as a model for diversifying income sources in rural areas and enhancing their sustainability. The study employs an analytical approach based on a review of academic literature and case studies to construct a comprehensive framework for understanding this integration. Emphasis is placed on highlighting the role of entrepreneurship as a driving force for activating integrated projects, particularly agritourism, which can be an effective and pivotal tool in achieving sustainable rural development in its economic, social, and environmental dimensions.
The study concludes that these projects are important for entrepreneurs in creating new sources of income and strengthening local value chains, despite the operational, marketing, and regulatory challenges that entrepreneurs may face.

The role of audit committees in ensuring the validity and legitimacy of accounting information

أحمد سعيد حميدي — 2025-12-31

This study aimed to highlight the role of audit committees in achieving the truth and legitimacy of accounting and financial information, and how these committees can, through the supervisory and advisory role they perform, as they are emanating from the highest authority in the company, represented by the Board of Directors, relying on the descriptive analytical approach, as the study concluded that audit committees contribute significantly to achieving these two basic objectives, and achieving a reasonable guarantee that the financial statements are free of material irregularities, but on the condition that a large percentage of independence is available, especially if this percentage is imposed by specific laws, such as what has been adopted in some countries, especially advanced ones.

An analytical study of accounting for biological assets according to the Algerian agricultural financial accounting system in light of IAS 41 (Agriculture)

حمزة بوعيشاوي — 2025-12-31

This study aims to shed light on the accounting of animal and plant biological assets prescribed in the Algerian agricultural financial accounting system in light of what is stated in IAS 41 “Agriculture,” considering that it represents the summary of accounting thought adopted from the international accounting reference. To address the problem of the study and test its hypotheses, we relied on the descriptive approach, by analyzing the elements related to accounting for biological assets in the Algerian and international accounting reference. The results reached are: The Algerian agricultural financial accounting system defines biological assets and explains how they are recognized and included in the accounts, in addition to the existence of compatibility between the agricultural financial accounting system and International Accounting Standard 41 “Agriculture” in terms of requirements for accounting treatment of biological assets

Adoption and Analysis of Electronic Payment Methods in Algeria: A Case Study of Algérie Télécom (2022–2024)

Widad CHABANI — 2025-12-31

This study examines the adoption, usage patterns, and effectiveness of electronic payment systems within Algérie Télécom, one of Algeria’s largest public enterprises, between 2022 and 2024. Using an empirical, case study approach, the research analyzes internal transaction data across four major electronic payment channels—Baridimob, Edahabia, Carte Interbancaire (CIB), and Wimpay—to identify trends, user preferences, and institutional impacts on financial performance. The study contextualizes Algérie Télécom’s experience within the broader evolution of electronic payment systems both globally and domestically, emphasizing technological, behavioral, and regulatory dimensions. Findings indicate that the adoption of e-payment significantly increased during the post-pandemic period, driven by government initiatives and consumer familiarity with digital solutions. Among the observed methods, Baridimob and Edahabia emerged as the dominant channels in both transaction volume and monetary value, confirming the predominance of postal over banking systems in Algeria’s digital financial ecosystem. The research highlights that while digital transformation has advanced rapidly, persistent barriers remain—including infrastructural constraints, cybersecurity concerns, and cultural resistance to cashless transactions. Recommendations are proposed for policymakers, financial institutions, and telecom operators to strengthen e-payment infrastructure and enhance consumer trust

Investigating the relationship between students’ academic performance and university transportation service quality: Case study of the university of Kasdi Merbah, Ouargla

Houssem MOUFFOUK — 2025-12-31

This study examines the impact of university transportation service quality on students’ academic performance at Kasdi Merbah University, Ouargla, using the SERVQUAL model. Surveying 280 students, the research finds overall dissatisfaction across all service quality dimensions, with the lowest ratings in seating sufficiency, climate control, schedule adherence, complaint handling, safety equipment, and communication of delays. Regression analysis reveals a moderate correlation (R = 0.453) between perceived service quality and academic performance, with quality dimensions explaining about 20.6% of the variance in academic outcomes. Responsiveness and assurance (safety) are identified as the most significant predictors of academic performance. The findings underscore the need for comprehensive improvements in university transportation, particularly in responsiveness, safety, and tangible resources, to enhance both student satisfaction and academic achievement.

Requirements for Economic Convergence of the Gulf Cooperation Council Monetary Union (A Econometric Study for the Period 2005-2022)

Dalal OMER — 2025-12-31

The paper examined the economic convergence of the Gulf Co-operation Council rates in preparation for monetary union. It discussed the economic feasibility of integration of financial institutions when they operate under the umbrella of conglomerate group of international markets.. The study aimed at developing a model explaining the requirements and the foundations of integration between financial institutions to help lay the foundations for times to achieve integration. Descriptive and standard analysis (using E- views) methods were used in the analysis of data. Findings indicated that the lack of some monetary and fiscal policies currently in place in the GCC countries makes it difficult to conduct analytical studies and provide the necessary economic and monetary indicators for the establishment of a monetary union on a solid foundation, where the only obstacle relates to the national sovereignty. Recommendations included the GCC need to speed up the implementation of the Board of Governors recommendations on criteria of economic performance convergence, to establish a central bank for monetary union, to give priority to economic interests rather than to political differences and to call for the formulation of an integrated Arab vision to protect the rights of Arabs and their money from international financial crisis. The researcher recommends following the standard studies in such researches to predict the values of explanatory variables in the long run in order to reach a mechanism to serve the Arab countries in terms of integration

Challenges and prospects of applying fair value accounting in the Algerian banking sector

Jihan GHRISSI — 2025-12-31

This study examines the integration of fair value as an accounting measurement basis within the Algerian financial system, particularly in the banking sector. It addresses the limitations of historical cost and highlights the increasing importance of fair value, as supported by international standard-setters such as IASB and FASB. The research analyzes Algeria’s current financial reporting practices and emphasizes the need for continuous updates to ensure alignment with global standards. In a context of economic volatility, fair value is proposed as a comprehensive solution to measurement challenges. The study recommends adapting Algeria’s accounting framework to prevent financial isolation and support its integration into the international financial environment.

The Role of Knowledge Product Marketing in University Incubators for Start-up Creation

Younes SAIDAT — 2025-12-31

This research paper explores the role of knowledge product marketing within university incubators, focusing on their impact on start-up creation. It examines the research problem, objectives, and the potential context of incubators in Ouargla, Ghardaïa, and El Oued. Through a qualitative case study approach, data from interviews and documents will be analyzed to understand marketing strategies and their effects on start-ups. The findings will provide insights into the challenges faced by incubators and the implications for future research

Digital transformation strategy in Algerian university institutions as a requirement for achieving digital sustainability in university of algeria-casa university of ghardaia

Hamza BENZINE — 2025-12-31

This study aims to know the extent of the contribution of digital transformation in achieving digital sustainability at the Faculty of Sciences Economic, Commercial and Management Sciences at the University of Ghardaia, and to achieve the objective of the study, the descriptive method
was adopted in the framework of the theoretical presentation, the analytical method and the case study method in the applied aspect, while the questionnaire was used as the main tools of the study on a sample estimated at (68) individuals consisting of professors and administrators at the faculty
in addition to conducting an interview to support the study, and in the end we reached a set of results, most importantly: The level of digital transformation and digital sustainability in the college is assessed as medium in general due to the measurement of the specified dimensions, while regarding the relationship and impact, the results proved that there is a statistically significant positive and moderate direct correlation for digital transformation and digital sustainability, through these results we propose some recommendations: Recommendations related to enhancing
digital transformation are to give high priority to improving and developing the infrastructure while increasing the speed of the Internet within the campus, developing plans to attract and hire specialized competencies in the field of digitization according to the actual needs of the university, and recommendations related to achieving digital sustainability are to develop clear policies and procedures for managing digital information from its creation until it is archived or destroyed, with a focus on updating content regularly and ensuring its accessibility and reliability

Towards Intelligent Decision-Making Models in Organizations: Applications of Artificial Intelligence in the Organizational Work Environment

Moussa DJOKHDEM — 2025-12-31

Artificial intelligence is a branch of computer science that aims to build systems capable of imitating or mimicking human mental abilities, such as learning, thinking, reasoning, perception, and adaptation, so that these systems can perform complex tasks without human intervention. In the contemporary world, artificial intelligence is emerging.(AI) is clearly a key driver of innovation and growth. Artificial intelligence is not just a theoretical concept, but is now an integral part of our daily lives, and it isbehaviorand certain characteristics that characterize itcomputer programs, makes itimitateHuman mental abilities and their working patterns, the most important of these characteristics is the ability tolearning And the conclusion reactionOn the conditions ofProgrammingingodHowever, this term is controversial due to the lack of a specific definition.For intelligence.
Artificial intelligence research is highly specialized and technical, to the point that somecriticsThey criticize the "fragmentation" of the field, with subfields of AI centered around specific problems, the application of specific tools, and long-standing theoretical differences of opinion.
Key problems of AI include capabilities such as:logical thinking And knowledge and planning and learning And communication and perceptionThe ability to move and change things, as well as general intelligence or strong artificial intelligence, is still a long-term goal for someResearchIn this field. In thisThis is the research paper. We are tryingDefinition of the term artificial intelligence, the concept of decision-making, applications of artificial intelligence and its characteristics, as well asfor youAlso, learn about the importance and types of decisions taken in this area