Faculté des sciences économiques, commerciales et des sciences de gestion
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Item لتعزيز جودة المعلومة المالية للأغراض العامة IPSASتطبيق معايير المحاسبة الدولية للقطاع العام(2025) بلعجال،نسيرين; غرزي،سليمةThis study aims at the importance of reforming public accounting in light of the International Public Sector Accounting Standards (IPSAS), as well as the inclusion of accrual-based accounting in public bodies of an administrative nature. Through this study, the researcher focused on the quality of measurement and disclosure of financial information for public institutions of an administrative nature through the first application of accrual-based accounting at the University of Mostaganem, where the study went through all the stages of the first application of accrual-based accounting, starting with the inventory process and the opening budget, all the way to the final budget and all other financial statements. It was achieved to improve the financial accounting information of the University of Mostaganem. Reflecting the honest image of this institution and enhancing financial information. By applying public sector accounting standards.Item المعايير المحاسبية الدولية للقطاع العام والحوكمة المحلية دراسة حالة اقاليم جزائرية(2026) بن مغنية حليمة; بن سليمان نجيبThis study aimed to highlight the impact of implementing local governance based on International Public Sector Accounting Standards (IPSAS) (specifically, Organic Finance Law 18/15 and Public Accounting Law 23/07) on financial disclosure in the public sector in certain regions of Algeria. The study relied on a data survey using a questionnaire with a five-point Likert scale, administered to a sample of 169 professionals from several Algerian regions (Oran, Tiaret, Relizane, etc.). The data was analyzed using SPSS software and structural analysis with SmartPLS. The results showed that implementing local governance based on IPSAS (specifically, Organic Finance Law 18/15 and Public Accounting Law 23/07) improves the financial disclosure of government accounting information and increases government accountability and transparency. It also appears that the lack of experts in government accounting standards, their conflict with laws, and the high cost of transitioning from current accounting practices to these standards pose threats. Therefore, the two new finance and accounting laws were developed to facilitate keeping pace with legal systems in Algeria and to achieve a better level of disclosure.Item المؤسسات الصغيرة والمتوسطة بين إشكالية التمويل واحتمال التعثر،دراسة حالة بعض المؤسسات في الجزائر(2025) بن زقيرعبد اللطيف; حولية يحيىEarly prediction of financial distress is a cornerstone for ensuring the continuity of small and medium-sized enterprises (SMEs) in volatile economic environments. This study evaluates the effectiveness of artificial intelligence (AI) models, specifically Deep Neural Networks (DNN)and Genetic Algorithms (GA), in classifying Algerian SMEs based on their financial health (solvency or insolvency) during the period (2017–2023). The study analyzed financial data from a sample of 100 SMEsregistered in the National Commercial Register (CNRC), utilizing 15 financial ratios (e.g., current ratio, debt ratio, cash ratio) within the Visual Studio Code development environment . The results revealed a significant outperformance of the Genetic Algorithm model optimized with Random Forests, achieving a prediction accuracy of 99.46%, compared to the Deep Neural Network model, which achieved 97.34%. The study also identified specific financial ratios such as the quick liquidity ratio, and return on assets as having the strongest impact on diagnosing financial distress. In contrast, other ratios (e.g., fixed asset turnover ratio) exhibited moderate or weak influenceItem دور التكامل العربي في ترقية الصادرات العربية كخيار استراتيجي لتحفيز التنويع الاقتصادي في الجزائر(University of Ain Temouchent, 2025) بونوة, الشيخ; بن نافلة، نصيرة; دربال، فاطمة الزهراءArab integration is a strategic necessity to enhance cooperation among Arab countries and achieve sustainable development. The focus on trade exchange between Arab nations has been a fundamental pillar of joint economic efforts through economic agreements and the promotion of intra- Arab trade. This underscores the importance of facilitating trade movement among Arab countries and leveraging the vast Arab market. Like other oil-producing Arab countries, Algeria is pursuing a strategy to promote exports by addressing all aspects of export activities and seeking alternative revenue sources to the hydrocarbon sector. This involves diversifying the export structure and expanding the geographical reach of export markets, with a primary focus on Arab markets, to stimulate economic diversification in Algeria. Accordingly, this study analyzes and measures the role of Arab economic integration on Algeria's non-hydrocarbon exports to Arab countries. It utilizes panel data and models it using the gravity model, aiming to obtain econometrics results through statistical analysis tools such as Stata 17 Software.Item دور المزيج التسويقي الخدمي في تحسين جودة الخدمات التأمينية(University of Ain Temouchent, 2025) ديدة، عمر; مراد، إسماعيلThis study aims to analyze the impact of the service marketing mix on the quality of insurance services in insurance companies, by surveying customer perceptions regarding the components of the marketing mix and the quality of the services provided. From a theoretical standpoint, the study concludes that the service marketing mix is one of the most important tools for the success of insurance organizations, as it enables the development and improvement of services according to customer needs. Furthermore, the quality of insurance services represents a critical factor in achieving customer satisfaction and competitive advantage in a market characterized by service similarity. The quality is based on specific dimensions: reliability, responsiveness, assurance, empathy, and tangibles. From an empirical perspective, the results showed that the promotion element had the greatest influence on improving service quality, followed by processes. A high evaluation of service quality was recorded, particularly in the dimensions of assurance and empathy. The findings confirmed a strong relationship between the service marketing mix elements and the quality of insurance services. Additionally, no statistically significant differences were found in customers’ evaluations related to gender or age, whereas differences were observed, based on the insurance company. Based on these findings, the study recommends investing in technology, improving service delivery procedures, training staff, adopting innovative promotional methods, enhancing the physical environment, fostering a culture of innovation, and utilizing effective quality measurement tools. The study also emphasizes the need to keep pace with modern developments in information technology and insurance marketing to ensure excellence and sustainability.Item Diversification économique et croissance économique en Algérie(University of Ain Temouchent, 2025) Bensalem, Brahimi; Zenagui, Sid AhmedThis thesis examines economic diversification and growth in Algeria, a country moving forward—at a rapid pace—in its quest for economic diversification to address the economic challenges it has faced for several decades. This economic diversification is essential to escape the influence of hydrocarbons. This strategic direction breaks with the prevailing rent-seeking model and, moreover, meets the demands of a rapidly changing global economy. An increasingly interconnected economy, based on a renewed social vision, following the 2020 recession that weakened the national economy and social fabric.Item دراسة نظرية إختلال التوازن في الدورات اإلقتصادية(University of Ain Temouchent, 2025) كشكاش, منير; زناقي, سيداحمدThis study aimed to analyze the concept of the Disequilibrium Theory in economic cycles within the Algerian economy. This theory posits that the economy is not always in a state of stable equilibrium or self- correcting balance but is instead subject to economic disturbances and external factors that impact equilibrium. These disruptions create gaps between supply and demand as well as between production and consumption, which may result in rising inflation rates and transitions between different phases of the economic cycle. In this context, the interconnection between various marketssuch as the goods and services market, the monetary market, and the labor marketbecomes evident, as each market influences and is influenced by the others. The study employed an econometric analysis based on annual data from the World Bank for the period spanning 1994 to 2022. Three econometric models were constructed: the first focused on variables related to the goods and services market, while the second analyzed the monetary market using the Vector Error Correction Model (VECM) to determine the dynamic relationships among the studied variables. For the labor market, the Autoregressive Distributed Lag (ARDL) model was applied. The findings indicated that the Algerian economy, during the analyzed period, was transitioning from a phase of contraction to a phase of expansion. The results also confirmed the strong interdependence among different markets, demonstrating that any imbalance in economic variables directly affects economic growth and leads to a decline in economic activity. Furthermore, the study highlighted that the Algerian economy is continuously exposed to disequilibrium in economic cycles due to its heavy reliance on oil revenues.Item محددات تحويلات المهاجرين في الدول النامية -دراسة قياسية(2025) طلحاوي, أم هان; بوعلي, عبد القادرThe thesis analyzes the determinants of migrant financial transfers in 20 developing countries over the period 1990– 2023, using the PANEL-ARDL model. The results show that remittances are influenced by demographic and economic factors. Population growth has a positive long-term effect and a negative short-term effect. Inflation negatively affects remittances by reducing migrants’ incentives to send money. Loans to the private sector and capital account liberalization have a positive impact, while the effect of interest rates is positive but weak. The study highlights the importance of economic stability and an attractive investment environment to encourage remittance flows to developing countriesItem أسعار الصرف وأسعار النفط(University of Ain Temouchent, 2025) بن رزاق, ناصر الدين; إدريس, أميرةThe purpose of this study is to examine the Dutch Disease hypothesis by analyzing the impact of oil prices on the Algerian dinar exchange rates over the period )1990-2022(,To achieve the results of this study, several econometric models and diagnostic tests were used, such as Johansen cointegration test, Vector Error Correction Model (VECM), Wald test for short-term causality and Fully Modified OLS (FMOLS) approach. The empirical findings show that there is a negative and significant long-term relationship between real effective exchange rates and the black market premium relative to oil prices, which is in line with the Dutch disease theory hypothesis. Surprisingly, the study finds that high government expenditure on the tradable sector mitigates the appreciation of the real value of the Algerian dinar, having an inverse impact compared to oil prices. Finally, the study provides strong evidence that the agricultural sector is suffering from Dutch disease, whereas it fails to find a link between the already observed decline in the manufacturing sector and the Dutch disease theory hypothesis.Item و الإفصاح في شركات التأمين لغرض تفعيل الحوكمة LAS/IFRS المعايير المحاسبية الدولية(University of Ain Temouchent, 2025) محمدي, سعادThis study aims to highlight the reality of the application of International Accounting Standards (IAS) and governance principles issued by the Organisation for Economic Co-operation and Development (OECD) in Algerian insurance companies. Moreover, it seeks to address the issue of the impact of IAS disclosure on the effectiveness of insurance company governance. The study contains a theoretical aspect that reviewed the international accounting standards for insurance companies, the principles and mechanisms of governance and the specificity of insurance companies in this field, while the applied aspect was based on a field study of a sample of insurance companies operating in Western Algeria, where 120 questionnaires were distributed to a valid sample for the study. The data were transcribed and analysed using SPSS software and the study hypotheses were tested using a set of appropriate statistical tests. The results of the study, based on the responses of the sample members, revealed that there is an application of international accounting standards and governance principles by Algerian insurance companies. The study also showed that disclosure according to international accounting standards contributes to achieving transparency, accuracy and clarity in financial reports and embodies accountability, which enhances investor confidence and meets the requirements of all users of financial statements in a fair manner. Finally, the research confirmed that the standardisation of recognition, measurement, presentation and disclosure standards achieve greater protection for all parties dealing in the insurance sector.Item المؤسسات الصغيرة والمتوسطة بين إشكالية التمويل واحتمال التعثر(University of Ain Temouchent, 2025) بن زقير, عبد اللطيفEarly prediction of financial distress is a cornerstone for ensuring the continuity of small and medium-sized enterprises (SMEs) in volatile economic environments. This study evaluates the effectiveness of artificial intelligence (AI) models, specifically Deep Neural Networks (DNN)and Genetic Algorithms (GA), in classifying Algerian SMEs based on their financial health (solvency or insolvency) during the period (2017–2023). The study analyzed financial data from a sample of 100 SMEsregistered in the National Commercial Register (CNRC), utilizing 15 financial ratios (e.g., current ratio, debt ratio, cash ratio) within the Visual Studio Code development environment . The results revealed a significant outperformance of the Genetic Algorithm model optimized with Random Forests, achieving a prediction accuracy of 99.46%, compared to the Deep Neural Network model, which achieved 97.34%. The study also identified specific financial ratios such as the quick liquidity ratio, and return on assets as having the strongest impact on diagnosing financial distress. In contrast, other ratios (e.g., fixed asset turnover ratio) exhibited moderate or weak influenceItem تبني التدقيق الداخلي وفقا لمدخل إدارة المخاطر وانعكاسه على تجسيد متطلبات حوكمة الشركات(University of Ain Temouchent, 2025) مسعود, فلاح محمدThis study aimed to highlight the role of internal auditing in embodying corporate governance requirements in light of the necessity of adopting risk management, by studying the opinions of internal auditors from a group of financial companies in the Algerian environment, represented by commercial banks and insurance companies, to achieve this, a number of questionnaires were distributed to obtain a valid sample for the study, which included 60 forms. The data obtained was unpacked, processed, and analyzed using the SPSS program, the study hypotheses were tested through a set of tests available in this program. The study results showed that: Internal audit contributes to fulfilling governance requirements by providing reasonable assurance that the company's risks are effectively managed by evaluating and providing the necessary advice and recommendations to develop them. The study also came up with a set of recommendations, the most important of which is the need to ensure the development and raising of the level of scientific and practical qualification of internal auditors, by organizing training courses by the competent authority. This aims to update knowledge, enhance skills, and develop them in line with the methods and techniques used internationally in specialized audit institutes.Item محددات تحويلات المهاجرين في الدول النامية - دراسة قياسية(University of Ain Temouchent, 2025) طلحاوي, أم هاني; بوعلي, عبد القادر; عميمير, فضيلةThe thesis analyzes the determinants of migrant financial transfers in 20 developing countries over the period 1990– 2023, using the PANEL-ARDL model. The results show that remittances are influenced by demographic and economic factors. Population growth has a positive long-term effect and a negative short-term effect. Inflation negatively affects remittances by reducing migrants’ incentives to send money. Loans to the private sector and capital account liberalization have a positive impact, while the effect of interest rates is positive but weak. The study highlights the importance of economic stability and an attractive investment environment to encourage remittance flows to developing countriesItem The Impact of E-CRM on Customer Loyalty(2025) Djihane, MALKI; ZEDDOUN, DjamelThis study aims to examine the impact of electronic Customer Relationship Management (e-CRM) on customer loyalty through multiple mediators such as co- creation value, customer experience, service quality, customer satisfaction, and word of mouth, as well as the direct effect among the study variables. To achieve this, a mixed- methods approach was employed, incorporating both qualitative and quantitative. Qualitative data was gathered through Semi-structured interviews with 15 customers to gain deep insights into customer perspectives. Additionally, quantitative data was collected via an online survey from 252 customers from various mobile operators in Algeria and analyzed using partial least square-structural equation modeling (PLS- SEM). The results indicated that e-CRM has a significant indirect effect on customer loyalty through mediators such as customer experience, service quality, customer satisfaction, and word of mouth. However, no significant effect was found for the mediation through co-creation value, service quality, customer satisfaction, and word of mouth.Item المؤسسات المصغرة ودورها كآلة اقتصادية فعالة في الجزائر )دراسة تحليلية قياسية 2023-2000)(2025) سي محمد, فتيحة; نايت إبراهيم, بوسعدتهدف هذه الدراسة الى تقييم فعالية المؤسسات المصغرة في الاقتصاد الجزائري وهذا من خلال ادراج هذه المؤسسات باختلاف نشاطها الاقتصادي كمتغيرات مستقلة ضمن نماذج قياسية تتضمن محددات المتغيرات الاقتصادية الكلية باستخدام بيانات سنوية خلال الفترة 2000-2023. بينت النتائج المتحصل عليها الخاصة بكل من نموذج تصحيح الخطأ الموجه (VECM) ونموذج الانحدار الذاتي ذي الفجوات الزمنية (ARDL) مساهمة المؤسسات المصغرة في المدى الطويل في التسريع من وتيرة النمو الاقتصادي والحد من الفقر والبطالة، وأوضحت نتائج نموذج الانحدار الكمي (Quantille Regression) عدم تمكن المؤسسات المصغرة من دعم التنويع الاقتصادي رغم التسهيلات الائتمانية المقدمة.Item أثر السلوكيات القيادية و الثقافة التنظيمية على ممارسات إدارة المعرفة في المؤسسات الجزائرية(2025) سعيدي, عادل; كوديد, سفيانهدفت هذه الدراسة للكشف عن وجود أثر نوعي مباشر للسلوكيات القيادية على تسهيل ممارسات عمليات إدارة املعرفة من خالل الكشف عن وجود أثر نوعي مباشر للسلوك املتجه حنو العالقات ، السلو ك املتجه للتغيري ، السلوك املتجه للخارج ،و السلوك املتجه للعمل على كل عملية من عمليات إدارة املعرفة على الرتتيب التنشئة االجتماعية ، التجسيد ، الربط ، التفريغ . وكدا الكشف عن األثر النوعي الغري مباشر للسلوكيات القيادية من خالل أمناط الثقافة التنظيمية متغريا وسيطا . إذ قامت هذه الدراسة على املنهج الوصفي حيث مت توزيع 400 استبانة على أساتذة ، عمداء ، رؤساء مشاريع ، أستاذة إداريني ،و رؤساء أقسام من جامعة بشار ، أدرار ، غرداية ،و و رقلة . أين مت حتليل 360 استجابة ابالعتماد على برانمج احلزمة إحصائية25v Spss وكدا النمذجة ابملعادالت اهليكلية من خالل برانمج 4v pls Smart وقد خلصت دراسة لنتائج أمهها : يوجد أثر نوعي مباشر للسلوكيات القيادية على ممارسات عمليات إدارة املعرفة يف املؤسسات اجلزائرية من خالل : يوجد أثر نوعي مباشر للسلوك القيادي املتجه للتغيري و املتجه للخارج على ممارسة عملية التجسيد و عملية الربط على الرتتيب يف املؤسسات اجلزائرية " جامعات اجلنوب اجلزائري " ال يوجد أثر نوعي مباشر للسلوك القيادي املتجه للعالقات واملتجه للعمل على عملية التنشئة االجتماعية ،و عملية التفريغ على الرتتيب يف املؤسسات اجلزائرية " جامعات اجلنوب اجلزائري " يوجد أثر نوعي غري مباشر للسلوكيات القيادية على ممارسات عمليات إدارة املعرفة يف املؤسسات اجلزائرية من خالل الدور الوسيط ألمناط الثقافة التنظيمية على حنو التايل : - يوجد أثر نوعي غري مباشر للسلوك املتجه للخارج يف تسهيل ممارسات عملية الربط من خالل ثقافة السوق. - يوجد أثر نوعي غري مباشر للسلوك املتجه للعمل يف تسهيل ممارسات عملية التفريغ من خالل الثقافة اهليكلية .Item واقع تنافسية قطاع الصناعات التحويلية الجزائرية و سبل تطويرها(2025) طزوطة, فاطمة; مخضار, سليمThis study aims to highlight the impact of the food manufacturing industry on economic growth during the extended period (2005-2020) in Algeria. This type of manufacturing industry was chosen for its importance, as it constitutes one of the important pillars on which the industrial sector is built, which is mainly related to achieving food security for people. Autoregressive in an equation that highlights the relationship between economic growth represented by the per capita GDP index and the variables of the food manufacturing industry, depending on the 12EVIEWS program, which aims to study the stability of the time series of the model and conduct various standard and statistical tests. The results of the study summarized that the food manufacturing industries hardly affect economic growth due to their weak impact ratio, which was explained by the impulse response functions of the food manufacturing industries' contribution to the interpretation of economic growth.Item العلاقة بين التمويل الإسلامي و النمو الاقتصادي : دراسة قياسية(2025) لعقاب, يسرى أسية; درويش, عمارThe study aims to investigate the relationship between Islamic finance and economic growth, using two samples. The first sample aims to study the effect of Islamic finance Development on economic growth using annual data for twenty-nine countries during the period from 2013 to 2022. The second aims to study the relationship between Islamic banking finance and economic growth, using quarterly data for four selected countries during the period from the fourth quarter of 2013 to the first quarter of 2023. The results of Tow-Step Robust System GMM Dynamic Panel Data Estimation show a positive impact of the Islamic development index (IFDI) and qauantative development index (QDI) on economic growth in the first sample. The results of FMOLS showed a positive impact of Islamic banking finance, measured by the total financing provided by Islamic banks, on economic growth in the second sample. And the Dumitrescu Hurlin test indicates a unidirectional relationship from Islamic banking finance to economic growth.Item إسهام رأس المال الفكري في التحول نحو مفهوم المنظمة المتعلمة -دراسة حالة(2024) لعرج مجاهد, حفيظة; عشوي, نصرالدينجاءت هذه الدراسة للبحث في دور رأس المال الفكري بأبعاده الثالثة في التحول نحو مفهوم المنظمة المتعلمة، وقد اشتملت على ثالث فصول نظرية تناولت أهم المفاهيم والنظريات والنماذج الخاصة بمتغيري الدراسة )رأس المال الفكري والمنظمة المتعلمة( والعالقة بينهما، أما الفصل التطبيقي فقد أخذت مؤسسة موبيليس كعينة مع التركيز على المديرية الجهوية لناحية الشلف، تم االستعانة في ذلك بأسلوب االستبانة، وبعد اختبار الفرضيات بشقيها الرئيسي والفرعي توصلت الدراسة إلى أن هناك مستوى مرتفع لكل من متغير رأس المال الفكري بأبعاده الثالثة ولمتغير المنظمة المتعلمة بأبعادها السبعة في مؤسسة موبيليس، حيث أثبتت الدراسة وجود عالقة أثر لرأس المال الفكري )بأبعاده الثالثة( في التحول من المنظمة التقليدية إلى المنظمة المتعلمة، ومن جهة أخرى نفت وجود فروقات ذات داللة احصائية تعزى للمتغيرات الوظيفية على مستوى مؤسسة موبيليس.Item دور تسيير الموارد البشرية في تفعيل حوكمة الشركات - دراسة حالة(2023) شقرون, الوردي; غلاي, نسيمةThis study aimed at testing the role of Human Resources Management in activating corporate governance, and identifying the perceptions of the researchers and their level of awareness of the importance of Human Resources Management and of the need for corporate governance. This study has arrived to a number of results, the most important of which are: that there is a statistically significant role of human resources management in activating the governance of the companies under study at the level of significance (α=0.05), and the interpretative ability was good, where the variable of human resources management explained 73.8% of the variables in corporate governance.