Algerian Review of Studies In Accounting and Financial

The Reality of The Adoption of Social Responsibility in The Enterprise Service - a field study of a sample of tourism agencies and travel in Ouargla

2026-03-08T10:33:53+01:00

This study aims to recognize the reality of social responsibility in a range of travel and
tourism agencies Ouargla, using descriptive fit it for purposes of study. The study was conducted
on a sample of 40 key functions managers single tourist agencies and 33 printable form is retrieved
for analysis. Where we have hired a number of statistical tests to validate the hypotheses using
statistical programme Spss20. The study reached a set of results from the most important key
positions in institutions managers under consideration have a grasp of the concept of social
responsibility, as well as the directors of major functions in borkolh travel and tourism agencies are
paying attention to the legal dimension, followed by the ethical dimension and the economic
dimension, then charity dimension as field study demonstrated that the institutions studied adopts
all the dimensions of social responsibility.

The role of government policies in supporting small and medium enterprises to use ICT Study of the experiences of some countries

2026-03-08T11:18:24+01:00

The study aims identify the various government policies developed, a review of the
Canadian, Egyptian and Algerian experience and their role in promoting and encouraging
information and communication technology access and use by small and medium enterprises and to
identify different challenges facing small and medium enterprises, and trying to evaluate various
government policies also trying to find solutions to ensure their effectiveness for the problems
facing enterprise and to identify the role that the government should play in light of the challenges
facing small and medium enterprises, especially lack of financial resources. The most important
findings of this study, there are many specifically tools that can be used to achieve governments
goals to encourage the adoption of ICTs by small and medium Enterprises.

Analytic Study of the impact of entrepreneurship on support innovation in Algerian entreprises

2026-03-08T10:51:18+01:00

The present study is aiming at analysing the present situation of Enterprise and the
availability of innovation in the Algerian entreprise. As well as to measure to which extent it
contributes to enhance the innovation in the small and medium entreprises ,To investigate that , we
opted for random samples of contractors around all Algeria.
we have chosen 107 ones regardless their activity.
the results according to the present investigation show that contractors of ours sample enjoy the
enterpreneurial spirits and the entreprises they work for shows a good level of creativity.
Keywords : The present study is aiming at analysing the present situation of Enterprise and the
availability of innovation in the Algerian entreprise. As well as to measure to which extent it
contributes to enhance the innovation in the small and medium entreprises ,To investigate that , we
opted for random samples of contractors around all Algeria.
we have chosen 107 ones regardless their activity.
the results according to the present investigation show that contractors of ours sample enjoy the
enterpreneurial spirits and the entreprises they work for shows a good level of creativity.

The Effect of Psychological Burning on the Performance Level of Accountants Working for the Palestinian Ministry of Finance in Gaza Strip

2026-03-08T11:02:39+01:00

The objective of the research was to identify the nature of psychological combustion and
its effect on the level of performance of accountants employed by the Palestinian Ministry of
Finance in the Gaza Strip. The researcher relied on the analytical descriptive method. The
questionnaire was used as a tool for collecting information related to the problem of the
questionnaire. Evaluation and arbitration by a number of specialists, and then distributed to the
sample of the research that consisted of financial managers and heads of departments and
accountants working in the Palestinian Ministry of Finance in the Gaza Strip and the number of
(160) accountant and accounting.
The results of the research also showed that the value of salaries, incentives and bonuses received
by the accountants in the Palestinian Ministry of Finance is not appropriate with the volume of
work carried out, which is a reason for the increase in the state of psychological combustion, and
the feeling of accountants to increase the tasks and duties placed on them, and their frustration
because of the lack of appreciation of their efforts before Officials.
The study also recommended the need to increase the salaries of accountants employed by
the Palestinian Ministry of Finance because they are low and not commensurate with the living
conditions and the prevailing economic situation in the Gaza Strip, in order to reduce the
phenomenon of psychological combustion and raise the level of performance of accountants

Measuring the Impact of Financial Leverage on Financial Performance Case Study a Sample of Algerian Cement Companies During the Period 2010-2016)

2026-03-08T11:12:55+01:00

This study aims to test the leverage impact of the financial on the financial performance
of a sample of Algerian cement companies, through the financial performance indicators of:
(ROA), (ROS), (DCA), (ROE), (RTA), where a sample selection made up of 12 companies for the
period (2010-2016), and to access the results of the study we adopted in our study on the method of
linear regression and simple matrix correlation using statistical programs 10 Eviews and SPSS20,
the study concluded there is a negative impact of the financial lifting on both (ROA relationship)
and ( ROS), and there is a relationship with a positive impact of the financial lifting on both (RTA)
and (DCA), while there is no effect on the financial lift (ROE) relationship, and to avoid
Altot Negative year leverage on the financial performance of the companies must Algerian cement
companies, working to achieve a balance between the sources of internal and external funding
under the use of loans to finance in order to increase profitability and avoid liquidity risk making
financial leverage positive impact on the financial performance of the companies.

The effect of using the fair value on the rationalization of the decision to invest in securities Empirical Study on the tunisia market during the period 2000-2011

2026-03-08T11:18:14+01:00

The purpose of this paper is to study the impact of the application of fair value on
rationalizing the decision to invest in securities, by comparing the information’s relevance of
accounting indicators a group which included in the for a sample of enterprises listed on the
Tunindex , between pre-fair value period (2000-2005) and the post-fair value (2006-2011). Using
models Panel Data.
This study finds out that the use of fair value has contributed to improve average earnings per share
for Tunisian enterprises, Through improvement in the information provided in accordance with
the use of fair value and that helps to rationalize the decision to invest in securities