Sciences Financières et Comptabilitè
URI permanent de cette collectionhttps://dspacee.univ-temouchent.edu.dz/handle/123456789/756
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Item اثر المؤشرات المالية على أداء أسهم الشركات المدرجة في السوق المالي السعودي(University of Ain Temouchent, 2026) يوسفي وفاء صبرينة; جلطي وفاء; بلغزلي جهادItem LA CAAR أثر تطبيق القواعد الاحترازية على النتائج في شركات التأمين : دراسة تحليلية للفترة 2015-2024 على مستوى شركة(University of Ain Temouchent, 2026) كحلي سماعين; بن ساولة لينة شيراز; بوغازي إسماعيلThe study aims to highlight the positive impact of applying precautionary rules and optimal employment of relevant financial assets on the results of insurance companies in light of a market full of risks, local and international challenges, and fierce and sometimes unfair competition that reflects negatively on the turnover of insurance companies. In addition to the fact that the application of these rules is considered a legal necessity in the first place and its role in enhancing the financial solidity of the companyit has another impact that appears through the significant contribution in shaping the final result of the company by creating provisions for those technical obligations distributed over many years, as well as maximizing the financial results generated by various Financial investments, and to achieve the objectives of the study, a field study was conducted at the level of La caar Company which includes in its central administration the department of finance and asset management and the department of management control, the first concerned with the management of assets and the second with the technical management of liabilities, so the field study method was followed by collecting various information and annual reports, then carrying out an analytical study of the development of indicators of precautionary rules, as well as a standard study to demonstrate the positive impact of the application of those rules on results at la caar, The study proved the hypothesis that applying these rules contributes to the company’s net result, and in particular the management of the company’s financial assets has become a financial leverage that contributes effectively to raising the company’s net result and enhancing the solvency margin.Item Le role de la numération dans le développement et la simplification des transactions comptables(University of Ain Temouchent, 2026) معمر امينة; مكيد مريم; حمد سامي بن نونةThe first part of this study examines the digital transformation in the field of accounting. It demonstrates that this evolution extends far beyond a simple modernization of tools, deeply redefining the core practices of the accounting profession. The integration of advanced technologies—such as Enterprise Resource Planning (ERP) systems, specialized software, Robotic Process Automation (RPA), Artificial Intelligence (AI), and cloud computing—automates repetitive tasks, drastically reduces errors, and accelerates processing times. Consequently, it repositions accountants as strategic analysts and advisors, generating measurable gains in the reliability, speed, and overall quality of financial information. The second part focuses on the Algerian legal and regulatory framework governing employers and self-employed workers. It provides a detailed overview of the compliance requirements related to the CNAS for salaried employees, the CASNOS for non-salaried professionals, and the tax administration under the Single Flat-Rate Tax (IFU) scheme. These three frameworks mandate precise periodic declarations, regulated contribution rates, and strict deadlines; failure to comply results in significant financial penalties and legal sanctions. Overall, this synthesis establishes a clear diagnosis: the real administrative and fiscal complexity faced by businesses is effectively countered by concrete digital solutions, thereby fully justifying the strategic value of an innovative startup in this environment.Item مساهمة التكنولوجيا المالية في تعزيز الشمول المالي(University of Ain Temouchent, 2026) فارسي لبنى; حولية يحيThis study explores the role of Financial Technology (FinTech) in enhancing financial inclusion, focusing on the "National Savings and Reserve Fund" (CNEP-Bank) experience. The theoretical framework examines FinTech concepts, financial inclusion fundamentals, and how modern technologies bridge the gap in banking access globally and specifically in Algeria. It also reviews previous literature in Arabic, French, and English to provide a comprehensive academic context. The empirical part centers on CNEP-Bank through a field study at the Ain Temouchent branch. This section assesses the adoption of digital solutions and their impact on expanding the customer base and improving service quality. The study concludes that digital transformation is the primary driver for achieving sustainable financial inclusion within the Algerian banking sector.Item رقمنة الإدارة الجبائية وأثرها على التحصيل الضريبي دراسة حالة مركز الضرائب عين تموشنت(University of Ain Temouchent, 2026) عمامرة إيمان; بومدين بشرى أسماء; عبد الباقي حياةThis study aimed to highlight the impact of tax administration digitalization on tax collection through a field study conducted at the Tax Center of Ain Temouchent. This study emerged in light of the rapid digital transformations witnessed worldwide, which prompted tax administrations to adopt modern digital systems in order to improve the quality of tax services, simplify procedures, enhance transparency, and increase the efficiency of tax collection. The study adopted both the descriptive and analytical approaches. The theoretical part addressed the concepts related to tax administration digitalization and tax collection, while the practical part relied on distributing a questionnaire to the employees of the Tax Center of Ain Temouchent. Data were analyzed using IBM SPSS Statistics software in order to measure the impact of digitalization on tax collection and to test the study hypotheses. The study findings revealed the existence of a statistically significant relationship between tax administration digitalization and tax collection. The results also confirmed a positive impact of digitalization on improving the tax collection process through simplifying procedures, accelerating file processing, improving service quality, strengthening tax control, and reducing tax evasion. In addition, the findings showed that the success of digitalization depends on the availability of digital infrastructure, the training of human resources, and the comprehensive implementation of digital systems across various tax departmentsItem أثر منصة جبايتك في تحسين الشفافية الضريبة و الحد من التهرب الضريبي دراسة ميدانية بمديرية الضرائب لولاية عين تموشنت(University of Ain Temouchent, 2026) نزير محمد ريان; بختي سعيد; بوغازي إسماعيلThis study aims to highlight the impact of using the GIATEC platform on improving tax transparency and reducing tax e vasion. It does so by emphasizing the role of digitalization in developing tax administration and enhancing the effectiveness of services provided to taxpayers. The study also addresses the importance of modern information systems in managing financial resources and data, such as SAP and ERP systems, which contribute to improved information exchange, more accurate accounting processing, and enhanced oversight and transparency within institutions and departments. The study employed a descriptive-analytical approach. Data was collected through a questionnaire administered to a sample of employees at the Ain Temouchent Tax Directorate. The goal was to determine the extent to which the GIATEC platform contributes to facilitating tax processes, improving transparency in tax transactions, and reducing opportunities for tax evasion. The results of the statistical analysis demonstrated a statistically significant relationship between using the GIATEC platform and improved tax transparency. Furthermore, the platform contributes to reducing tax evasion through the digitization of procedures, facilitating electronic filing and payment, and improving the tracking of tax transactions. The results also showed that the sub-study hypotheses were confirmed, which led to the acceptance of the main hypothesis that there is a positive effect of using the GITEC platform in enhancing tax transparency and reducing tax evasion.Item أثر الرقمنة و التطبيقات الذكية على الأداء الجبائي و فعاليته دراسة حالة في مديرية الضرائب لولاية عين تموشنت(University of Ain Temouchent, 2026) رفاس أكرم; نجادي ميلود; غربي صباحThis study aims to analyze the impact of digitalization and smart applications on tax performance and effectiveness. A descriptive-analytical approach and a case study methodology were employed at the local tax center in Ain Temouchent, using a questionnaire as the data collection tool and SPSS software for analysis. The study concluded that digitalization has a positive impact on improving tax performance and streamlining processes within the administration. Tax applications have also contributed to simplifying procedures for taxpayers. However, this process faces some challenges, most notably the lack of digital infrastructure and limited technological awareness.Item واقع الجباية الالكترونية في الجزائر(2026) محمد الأمين كرفاح; بوغازي اسماعيلThis study aims to highlight the role of electronic taxation in improving the quality of tax declarations at the Tax Directorate of Ain Temouchent Province. To achieve this objective, the descriptive and analytical method was adopted in the theoretical part by collecting information and data from various scientific sources and references to describe the characteristics, dimensions, and concepts of the studied phenomenon, and to analyze the relationships between its various components. In the practical part, an exploratory study was conducted by collecting primary data from the field using a questionnaire distributed to a sample of 60 individuals from the target population. The analysis of the questionnaire responses was carried out using statistical tools, including statistical software. The study concluded that the use of electronic taxation in Algeria, particularly in the Tax Directorate of Ain Temouchent , represents a fundamental factor in improving the quality of tax declarations in terms of time efficiency, accuracy, transparency, and tax compliance.Item دور رقمنة في رفع كفأة تحصيل جبائي(University of Ain Temouchent, 2026) حسكر سعاد; داود يمينة; ذهيبة ابتسام"This master's thesis addresses the role of digitalization in enhancing the efficiency of tax collection by highlighting the importance of digital transformation in modernizing tax administration and improving its performance. The study aims to clarify the extent to which the use of modern technologies contributes to simplifying procedures, accelerating collection processes, reducing errors, as well as enhancing transparency and limiting tax evasion. The study adopts a descriptive-analytical approach, supported by a field study conducted at the local tax center, where a questionnaire was distributed to a sample of employees and taxpayers in order to collect and analyze data. The findings revealed that digitalization plays an effective role in improving the quality of tax services, facilitating transactions, and reducing administrative time and costs. However, some challenges remain, particularly those related to digital infrastructure and the lack of human resource qualification. In light of these findings, the study recommends strengthening investment in digital systems, intensifying training programs, and working toward the development of an integrated digital environment that supports the efficiency and effectiveness of tax collection."Item اثر تبني التحول الرقمي على جودة الخدمات المصرفية دراسة ميدانية بنك الفلاحة والتنمية الريفية حمام بوحجر عين تموشنت(University of Ain Temouchent, 2026) شباح محمد عبد الباسط; جعيدر عبد القادر; غربي صباحThis study aims to highlight the impact of digital transformation on improving the quality of banking services at the Bank of Agriculture and Rural Development (BADR). To achieve this, the research relied on the descriptive-analytical approach theoretically, alongside the case study method in the practical part of the bank. The dissertation concluded that there is a close direct relationship between adopting digitalization and enhancing service quality dimensions, such as security, speed, and accuracy. The results also proved that BADR has made significant strides, effectively contributing to reducing operational costs and increasing customer satisfaction. Conversely, the study revealed real challenges that require continuous updating of the technological infrastructure as well as regulatory and security frameworks. The dissertation recommends the necessity of continuous investment in financial technology to ensure banking sustainability and face the sector's increasing competitivenessItem أثر جودة المعلومات المحاسبية على الرقابة الجبائية دراسة ميدانية بمديرية الضرائب لولاية عين تموشنت(University of Ain Temouchent, 2026) سعيداني محمد شفيع; سناينة محمد; غربي صباحThis study aims to highlight the vital role of the quality of accounting information in enhancing the effectiveness of tax control, by analyzing its various dimensions-relevance, consistency, and reliability and measuring its impact on improving the control process within the tax administration. To lend a practical and realistic dimension to the study, field internships were conducted at the Ain Temouchent Tax Directorate, encompassing both CDI and CPI, as well as in El Amria and Beni Saf. This provided a deeper understanding of the control process and the mechanisms for using accounting information in professional practice. Furthermore, 50 questionnaires were distributed to employees of the Ain Temouchent Tax Directorate to collect primary data, which was then analyzed using modern statistical methods, primarily multiple linear regression. The study results showed a statistically significant impact of the quality of accounting information on tax auditing. Relevance ranked first (Sig. 0.019), followed by reliability (Sig. 0.037), while trustworthiness did not register a statistically significant impact (Sig. 0.177). This reflects the varying influence of these dimensions on the auditing process. These results underscore the importance of focusing on improving the characteristics of accounting information, particularly its relevance and reliability, given their fundamental role in supporting the efficiency and effectiveness of tax auditing.Item دور نظام الرقابة الداخلية في تحسين شفافية القوائم المالية(University of Ain Temouchent, 2026) مولفي شهيناز; شرقي فاطمة زهور; طويل مريمThis study aims to highlight the role of internal control in enhancing financial statements by highlighting the importance of internal control that the institution takes to achieve transparency in financial statements. To answer the research problem, we followed the descriptive approach in the theoretical aspect, defining the conceptual framework for both internal control and financial statements by collecting available information from books, journals, and memos. We also addressed previous and foreign studies and what distinguishes our study from previous studies. To support the theoretical framework, we adopted an analytical approach in the applied aspect through a field study conducted on a sample at BADR Bank. The study relied on a questionnaire analyzed using SPSS version 26. The results concluded that there is a statistically significant effect of internal control on enhancing financial statements at a significance level of 0.05. The recommendations focus on the necessity of developing and continuously updating integrated internal control systems to keep pace with changes and ensure the quality of accounting information. They also emphasize the application of the principle of separation of functions, enhancing the credibility of financial data, and adhering to national and international accounting standards. Furthermore, they stress the importance of supporting the independence of internal auditing and adopting electronic accounting information systems to improve accuracy and speed in error detection.Item فعالية النسب المالية في التنبؤ بالفشل المالي للمؤسسة المالية(University of Ain Temouchent, 2026) ديندان سيدي محمد الحبيب; بركان دعاء; بن نونة سامي محمدThis research aims to examine bank financial distress, its causes, and its stages of development, and to determine, through an analysis of the bank's financial position, the extent to which it complies with the requirements of modern quantitative and qualitative models, as well as international prudential standards, for the early prediction of financial difficulties. To achieve this objective, the study relies on the **Altman Z-Score** model and the **CAMELS** comprehensive rating system, applied to the **Bank of Agriculture and Rural Development (BADR)**. To address the research problem and test the proposed hypotheses, a descriptive and analytical approach was adopted. The study also employed a questionnaire, together with the analysis of various financial indicators and financial ratios. The findings indicate that the use of financial ratios is essential for predicting financial distress, given the characteristics of the Algerian financial system. Furthermore, banks should integrate modern technologies and artificial intelligence into their operations to better cope with the ongoing changes and developments in the financial sector.Item إدارة التكاليف على أساس الانشطة ودورها في تنافسية المؤسسة الاقتصادية دراسة حالة مؤسسة جيكا للخرسانة الجاهزة وحدة عين تموشنت(University of Ain Temouchent, 2026) ريغي دليلة; بن نونة سامي محمدThis study investigates the role of Activity-Based Costing (ABC) in enhancing the competitiveness of a ready-mix concrete company. It aims to demonstrate how ABC improves cost accuracy compared to traditional costing systems. The study adopted a descriptive-analytical approach and a case study method. A proposed ABC model was applied by identifying key activities and assigning indirect costs based on appropriate cost drivers. The results showed that traditional costing systems may lead to inaccurate product costs due to the improper allocation of indirect costs. In contrast, the ABC system provides more accurate cost information by linking costs to the activities that generate them. The study also found that ABC supports pricing decisions, improves cost control, and helps identify activities that consume significant resources. The study concludes that implementing ABC can enhance operational efficiency, improve resource utilization, and strengthen the company's competitive position. It recommends adopting ABC and developing accounting information systems to support effective cost management.Item المقاولاتية: من الفكرة الى السوق؛ دور ريادة الاعمال في خلق فرص العمل والابتكار(University of Ain Temouchent, 2026) بن دريس محمد; محجوبي ايمن; العقعاق مصطفىThis study aims to analyze the experience of Yassir as one of the most prominent startups in Algeria and Africa in the field of digital economy and smart services. The study focused on tracing the company’s journey since its establishment in 2017, through its stages of development and expansion, until it succeeded in establishing a strong position in both local and international digital markets. The research also highlighted the main factors behind the company’s success, including technological innovation, understanding local market needs, service diversification, attracting investments, and adopting effective strategies for expansion and digital marketing. The study further examined the various challenges faced by the company, whether legal, organizational, technological, or social, while analyzing the methods adopted to overcome these obstacles through adaptation to the economic and regulatory environment and continuous development of its digital infrastructure. The findings revealed that the success of startups is closely linked to their ability to innovate, respond to market demands, and invest in technology and human resources. The experience of Yassir demonstrates the important role of startups in supporting the digital economy and enhancing economic development, especially in light of the rapid technological transformations taking place worldwide. The study also emphasizes the importance of providing a suitable legal and financial environment to encourage digital entrepreneurship in Algeria. Keywords: Startups, digital economy, innovation, entrepreneurship, smart transportation, digital services, Algeria, Yassir.Item تأثير الذكاء الاصطناعي على تقلبات عوائد الأسهم العالمية: دراسة قياسية خلال الفترة 2022-2026(University of Ain Temouchent, 2026) واحدي مارية ايمان; قدار سناء; بن طوير نعيمةThis study aimed to measure the impact of artificial intelligence applications on global stock returns during the period from 14/06/2022 to 06/01/2026, with a particular focus on market volatility and return risk. The study relied on a set of major global indicators represented by RBOTZ, RBRENT, RDYX, VIX, and RS-P500. The EGARCH model was employed to examine the effect of AI adoption on the conditional volatility of stock returns and to test the study hypotheses. The findings revealed a significant impact of artificial intelligence on the dynamics of global financial markets, as AI applications contributed to reducing return volatility and enhancing market stability, particularly since 2023 with the increasing global adoption of intelligent technologies. The results also indicated a high persistence of financial volatility and strong market sensitivity to shocks, while markets with greater AI adoption exhibited lower levels of risk and uncertainty compared to others during the study period.Item أثر الرقمنة الجبائية على تحسين جودة الخدمات الضريبية(University of Ain Temouchent, 2026) مهاجي خديجة اية الرحمن; محروز دنيا اكرام ايناس; مناد بولنوار الياس زكرياءThis study aims to examine the impact of tax digitalization on improving the quality of tax services, with an applied focus on the Tax Center of Aïn Témouchent. A theoretical framework was developed to review the fundamental concepts of the tax system, mechanisms of digital transformation, and service quality standards, followed by an empirical study based on both descriptive and analytical approaches. Data were collected using a questionnaire as the main research instrument, administered to a purposive sample of 29 employees from the Tax Center. The data were statistically analyzed using SPSS software, employing validity and reliability tests, Analysis of Variance (ANOVA), and simple linear regression analysis. The findings indicate a relatively high level of tax digitalization implementation within the center, with a notably well-developed digital infrastructure, alongside a similarly high level of perceived tax service quality. The results also reveal a strong and statistically significant positive effect of tax digitalization on improving tax service quality, with digital transformation explaining 50% of the variation in service quality levels. The study concludes that the modernization of tax administration through digital solutions, such as electronic systems and remote filing procedures, represents a key lever for simplifying administrative processes, reducing bureaucracy, enhancing transparency, and moving toward a more efficient and effective tax administration.Item أثر التكنولوجيا المالية على أداء الجودة البنكية(University of Ain Temouchent, 2026) ڨرين دعاء; حولية يحيThe study, conducted on the Bank of Agriculture and Rural Development (BADR), aims to analyze the impact of financialtechnology (FinTech) on bankingquality performance. The main objective is to how FinTech systems are integratedintovarious aspects of the bank's administrative structure and to understand the relationshipbetween FinTech and bankingquality performance. The resultsindicatethat BADR has contributed to facilitatingaccess to variousbanking services, improving the quality of banking services provided to customers, enhancingcustomerloyalty, and increasing transaction volumeItem الصفقات العمومية الاطار القانوني الاليات المالية ودرها في تحسين ادارة مالية المؤسسات العامة(University of Ain Temouchent, 2026) عبد القادر فدان; بن عمر دحو; بوغازي إسماعيلthis stady aims to analyze the public procurement system by examining its legalframework and financial mechanisms , and to highlight its role in improving financial management within public institutions . lt also seeks to explain how procurement procedures contribute to enhancing efficiency ,effectiveness, and transparency in the management of .public funds Furthermore , the study focuses on assessing the impact of recent legal reforms on .rationalizing public expenditure and improving the quality of service sprovided The study concludes that public procurement is a crucial instrument for controlling public spending and ensuring the optimal allocation of resources .The findings show that strengthening financial control and promoting transparency significantly reduce corruption and improve accountability. In addition , the proper application of legal and regulatory , procedures enhances the overall performance and credibility of public institutions .However some challenges persist , particularly administrative complexity and limited institutional .capacity , which may affect the efficiency of procurement processesItem النمذجة القياسية لأثر التنمية المالية على النمو الاقتصادي في الجزائر خلال الفترة 1996_2024(University of Ain Temouchent, 2026) يمين هاجر; شابي هيبة; بلحية يمينةThis study aimed to measure and analyze the impact of financial development indicators on non-hydrocarbon economic growth in Algeria, using the Autoregressive Distributed Lag (ARDL) model on time series data spanning the period from 1996 to 2024. The study found a long-run cointegration relationship among the study variables, with a positive and significant effect of financial depth on non-hydrocarbon economic growth, while both government expenditure and domestic credit directed to the private sector showed a negative and significant effect — reflecting weak banking intermediation efficiency, as well as insufficient direction of government spending toward productive investment.