Articles

• The impact of economic openness to foreign investment on the development of accounting in Algeria

  باديس بن عيشة, إيمان طاطا

  13-24

  • The impact of economic openness to foreign investment on the development of accounting in Algeria
• The challenges that the External Auditor in the light of applying fair value in Algeria An Empirical Study a sample of audit offices in Algeria

  علاء بوقفة, مسعود صديقي

  25-44

  • The challenges that the External Auditor in the light of applying fair value in Algeria An Empirical Study a sample of audit offices in Algeria
• The level of accounting and financial disclosure within the Algerian business environment

  خليل طيار, فوزية العايب

  45-62

  • The level of accounting and financial disclosure within the Algerian business environment Case study of a sample of Algerian economic institutions
• Environmental Constraints and Legislative Constraints on the Selection and Application of Accounting Policies in Algerian Institutions

  سليمان عتير, محمد زرقون

  63-76

  • Environmental Constraints and Legislative Constraints on the Selection and Application of Accounting Policies in Algerian Institutions Professional and academic vision
• Trying to establish a model for evaluating institutions in Algeria

  عبد الحق قنون, عبد الغني دادن

  77-88

  • Trying to establish a model for evaluating institutions in Algeria An applied study of one of the institutions operating in the Telecommunications sector
• The application of fair value in the Algerian business environment: between necessity and obstacles - Case Study

  محمد كويسي

  89-104

  • The application of fair value in the Algerian business environment between necessity and obstacles Case Study a sample of the professionals and academics from The Algerian east
• The role of the electronic accounting information system in enhancing the reliability of accounting information the case of SONELGAZ

  الطاهر خامرة, محمد الطاهر الأخضري, محمد زوزي

  105-122

  • The role of the electronic accounting information system in enhancing the reliability of accounting information the case of SONELGAZ
• Algerian accounting practices under a financial accounting system

  فريد عوينات

  123-131

  • Algerian accounting practices under a financial accounting system Needs and challenges