Vol. 19 No. 5 (2025)

Peer Review Articles

• The impact of event marketing on promoting the tourist destination of Taghit: The celebration of the new year

  Belabed Nadjat, Mahdjoubi Riyadh, Ghanmy Abdelrahman

  1677-1697

  Abstract viewed: 617 PDF downloaded: 1008

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• The impact of generative artificial intelligence on accounting: Between risks and future opportunities

  Raounak Bouzid

  1698-1714

  Abstract viewed: 2949 PDF downloaded: 1096

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• Risks facing islamic banks amid the shift towards the digital economy and ways to manage them

  Hamdi Ounnassa, Maidi Abderrahmane

  1715-1730

  Abstract viewed: 488 PDF downloaded: 731

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• The counter-cyclical role of remittances in Algeria’s economic resilience a time series analysis (1970-2023)

  Soufiane Boussalem, Mohammed Bouziane

  1731-1741

  Abstract viewed: 623 PDF downloaded: 719

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• Targeted cash assistance as a reformative alternative to the universal in-kind subsidy in Algeria

  Fodil Lahcene, Khanoussa Adila

  1742-1754

  Abstract viewed: 656 PDF downloaded: 753

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• Analytical essay of the level of financial inclusion in Algeria (2015-2023)

  Kahina Aoudia

  1755-1767

  Abstract viewed: 691 PDF downloaded: 847

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• The effectiveness of the oversight role of audit committees in supporting the credibility of financial information

  Zelaci Riad, Ahmed Yahiaoui, Bachir Ben Moussa

  1768-1780

  Abstract viewed: 665 PDF downloaded: 744

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• The impact of applying the CAMELS Banking evaluation model on Islamic Banks in Arab Countries: A comparative study of Qatar Islamic Bank and Al Baraka Bank of Algeria during the period (2018-2023)

  Ousama Thamer, Adam Ghaouti

  1781-1798

  Abstract viewed: 725 PDF downloaded: 533

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• The impact of electronic tax filing via the 'Jibaya’tic' Portal on taxpayers’ behavior according to the UTAUT Model in Algeria: A structural equation modeling approach – evidence from a field study in the Provinces of Constantine and Setif

  Saida Slimani, Rima Ouchen, Sami Mebarki, Salima Abdallah

  1799-1817

  Abstract viewed: 795 PDF downloaded: 633

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• Assessing the impact of creative accounting on the duties of external auditors in Libya: An empirical investigation

  Omar Aboalatati Miftah, Yaseen Miftah Maeyouf; Saida Slimani

  1818-1833

  Abstract viewed: 591 PDF downloaded: 632

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• Islamic windows in conventional Algerian Banks: Reality, components, and prospects: A case study of a group of Public Banks in Tiaret, Algeria

  Ahmed Kadari, Mohamed Bensaid, Saida Tayeb

  1834-1855

  Abstract viewed: 775 PDF downloaded: 953

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• Make-or-buy analysis with TCT and RBV assumptions evidence from Algerian hotel firms

  Ali Boualem, Abdelkader Nassour, Khadidja Nemmiche, Abdelkrim Gherici Abed

  1856-1868

  Abstract viewed: 700 PDF downloaded: 695

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• The role of information and communications technology in achieving innovation in organizations: Case study of the Djelfa Mills Company

  Bendenidina Said , Benahmed Fatima Zahra, Benahmed Nadia

  1869-1880

  Abstract viewed: 531 PDF downloaded: 279

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• The role of artificial intelligence in enhancing tax compliance and customs efficiency: A case study of the South African Revenue Service (SARS)

  Nabil Brahmia

  1881-1893

  Abstract viewed: 1633 PDF downloaded: 1275

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• The impact of research and development output and advanced technology exports on economic growth in Arab countries during the period (1990-2020)

  Ben Mouffeki Zine, Abdelbaki Mohamed

  1894-1911

  Abstract viewed: 519 PDF downloaded: 544

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• Petroleum derivatives and their role in the achieving of Algerian economic diversification

  Mostafa Belguerbouz, Ali Benguetib

  1912-1925

  Abstract viewed: 512 PDF downloaded: 682

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• Investments of small and medium enterprises and their effects on economic growth: A standard analytical study of Algeria’s condition during the period 2000-2021

  Mohammed Cherif Adda, Kadid Abdelkader

  1926-1941

  Abstract viewed: 567 PDF downloaded: 486

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• Intellectual capital as a tool for achieving competitiveness: Vision and analysis

  Loubna Mahdadi, Kheira Zeguieb, Khaled Redjem

  1942-1956

  Abstract viewed: 576 PDF downloaded: 501

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• The impact of e-commerce on e-merchants’ performance: Northern Algerian market as a model

  Tsouri Ben Tsouri Bahia, Alouache Sara

  1957-1971

  Abstract viewed: 781 PDF downloaded: 526

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• The reality of digital transformation in the tax sector in Algeria (Strategy and Challenges)

  Boubaker Rezigat, Mohamed Zergoune, Youcef Bouakaz

  1972-1985

  Abstract viewed: 1084 PDF downloaded: 899

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• Virtual currencies in the balance of Islamic jurisprudence and positive laws

  Nessil Omar

  1986-1995

  Abstract viewed: 454 PDF downloaded: 525

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• The contribution of social responsibility in promoting sustainable environmental development

  Marouf Habib, Halimi Lamia, Kedaifa Amina, Grinat Mohammed

  1996-2013

  Abstract viewed: 502 PDF downloaded: 563

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• Business ethics: sources, principles, and their connection to organizational functions

  Madjene Mohamed Mahfoudh, Berkane Mama, Chaghi Ahmed

  2014-2024

  Abstract viewed: 981 PDF downloaded: 818

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• An analytical study of foreign direct investment in Algeria for the period (2001-2020)

  Nessah Slimane, Laidani Ilyas, Bouzekri Djillali, Smail Aissa, Rebhi Fatma

  2025-2043

  Abstract viewed: 580 PDF downloaded: 521

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• The evolution of the body responsible for preparing and monitoring the state budget and the budget system modernization project in Algeria

  Nassima Sabeg

  2044-2059

  Abstract viewed: 605 PDF downloaded: 560

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• A proposal to implement a carbon tax in Algeria: A closer look at Sweden's world-leading experience

  Nabil Dahdouh, Hacene Boubaya, Abderrahmane Afeissa

  2060-2073

  Abstract viewed: 759 PDF downloaded: 569

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• Brand management quality: Brand value as a moderator between perceived image and positioning: Case study of the Algerian brand “BRANDT”

  Anouar Bouima, Abderrahim Zedioui

  2074-2098

  Abstract viewed: 703 PDF downloaded: 588

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• Economic intelligence and its role in the competitiveness of major countries (USA, Japan, France)

  Derkaoui Nasreddine, Nasri Nafisa

  2099-2188

  Abstract viewed: 986 PDF downloaded: 691

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• The role of entrepreneurial education in enhancing passion and entrepreneurial intention for students of the faculty of economic and commercial sciences and management sciences

  Mohammed Cherif El Amin, Setti Sidahmed, Boumadjen Rima

  2189-2210

  Abstract viewed: 508 PDF downloaded: 529

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• The impact of internal marketing practices on customer relationship management in Algerian small and medium-sized enterprises: An analytical survey study of some enterprises in the Setif State-Algeria

  Bensedira Ammar , Redjem Khaled

  2211-2226

  Abstract viewed: 552 PDF downloaded: 537

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• Structural productivity and carbon emissions in Algeria: An ARDL Model

  Sihem Chebab

  2227-2243

  Abstract viewed: 539 PDF downloaded: 520

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• An economic analysis of the role of traditional craft institutions in promoting tourism: A case study of Ghardaïa- Algeria

  Chara Lamine, Benatallah Belkacem

  2244-2256

  Abstract viewed: 978 PDF downloaded: 786

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• Dynamics of oil price fluctuations and their impact on the Algerian Economy (2009-2022)

  Sotehi Djaber, Barani Abdennasser, Semira Hassiba

  2257-2270

  Abstract viewed: 878 PDF downloaded: 1010

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• The role of financial financing methods in the development of investment and contracting: Case study National Agency for entrepreneurship support and development

  Amir Safia, Nouari Kheira

  2271-2283

  Abstract viewed: 482 PDF downloaded: 460

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• The impact of applying strategic management according to the Armstrong Model on employees' performance at ALFAPIPE Company

  Benatallah Belkacem, Chara Lamine

  2284-3202

  Abstract viewed: 526 PDF downloaded: 743

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• The Role of Tax Reforms in Financing the Public Treasury in Algeria

  Chetatha Zakaria, Khelfaoui Abdessamed, Chetatha Messaoud Zine Elabidine

  2303-2312

  Abstract viewed: 477 PDF downloaded: 482

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• A study of the impact of viral marketing on the purchasing behavior of Algerian youth through the stages of the AIDAS model: A field study

  Sayah Fatima

  2313-2328

  Abstract viewed: 699 PDF downloaded: 512

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• Integration of ESG principles in corporate governance: A review of the latest literature

  Hermiyetti

  2329-2338

  Abstract viewed: 1387 PDF downloaded: 827

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• The financial corruption in the Algerian economic environment between hindering development and the efficiency of the anti-corruption mechanisms under governance challenges: Case study of the tax administration

  Guentri Amel, Loudjani Aziz

  2339-2348

  Abstract viewed: 852 PDF downloaded: 901

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• The impact of export diversification on economic growth in OPEC member countries during the period 2007-2021

  Ghafouri Habiba Mounet Errahmane, Toureche Zineb, Boudjadar Ilhem, Tlilani Fatima Zohra

  2349-2361

  Abstract viewed: 585 PDF downloaded: 530

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• The strategic role of social media technology in driving E-commerce firm performance: A conceptual framework

  Tamma Elhachemi, Mohammed Abdallah Tedjani, Hocine Redouani, Abderraouf Hassouna

  2362-2370

  Abstract viewed: 483 PDF downloaded: 451

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• Human capital: A foundation for achieving organizational excellence

  Mimoune Mohamed, Chenna Djamal, Madjene Mohamed Mahfoudh

  2371-2380

  Abstract viewed: 419 PDF downloaded: 512

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• The role of artificial intelligence in financial decision-making: Opportunities and risks

  Salah Eddine Saoudi, Billel Zidane

  2381-2393

  Abstract viewed: 1353 PDF downloaded: 729

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• The role of transparency in influencing revenue generation, public participation, and allocation efficiency in Ghana

  Ernest Oti-Akenteng, Evans O. N. D. Ocansey, Felix Oppong Asamoah

  2394-2423

  Abstract viewed: 633 PDF downloaded: 630

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• The prevalence and sectoral dynamics of earnings management: Evidence from the FBM KLCI

  Ghada Timedjeghdine, Zeroual Sif Eddine

  2424-2442

  Abstract viewed: 539 PDF downloaded: 526

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• The role of business incubators in supporting startups in Algeria: A case study of the business incubator at the University of Djelfa

  Ben Bouzid Kouider, Ben Bouzid Abderrahman

  2443-2451

  Abstract viewed: 507 PDF downloaded: 496

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• The relationship between tax reforms and state public revenues: A field study at the regional tax directorate of Constantine

  Zoheir Bouchemla

  2452-2467

  Abstract viewed: 454 PDF downloaded: 442

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• Youth empowerment in Algeria between knowledge formation and economic integration: An analysis in light of the enabling environment and governance

  Rima Louelhi, Farid Seghour

  2468-2479

  Abstract viewed: 472 PDF downloaded: 607

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• The role of financial technology in supporting access to financial inclusion in Algeria

  Fatima Zohra Bakhtaoui

  2480-2497

  Abstract viewed: 602 PDF downloaded: 558

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• The reality and prospects of investment in the Algerian sports sector (A model of a startup in anthropometric body measurements for athletes)

  Abderrezzak Bouaita, Toufik Bouaita

  2498-2516

  Abstract viewed: 915 PDF downloaded: 510

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• Towards an inclusive digital transition: Industry 4.0 as a lever for equitable development in Algeria

  Akila Rachedi

  2517-2533

  Abstract viewed: 374 PDF downloaded: 491

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• The international legal frameworks to combat cybercrime in the era of artificial intelligence

  Mekhaneg Abdallah, Amar Youcef Abdallah

  2534-2548

  Abstract viewed: 705 PDF downloaded: 482

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• Hashtag investing: Behavioral insights into social media’s role in retail investment decisions

  Gangu Naidu Mandala, Appasaba L.V, Kusum, Jitendra Mohan Mishra

  2549-2563

  Abstract viewed: 436 PDF downloaded: 494

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• Digital marketing strategies and the growth of startups in emerging economies: An empirical study in Algeria

  Hasna Lakhdari

  2564-2578

  Abstract viewed: 631 PDF downloaded: 508

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• The tourism sector and its role in achieving economic development: The Arab Republic of Egypt as a model

  Kadem Djawad, Mekelleche Youcef, Hocine Youcef, Bnemassaoud Nassreddine, Sadiki Ismail, Saim Mostefa

  2579-2587

  Abstract viewed: 410 PDF downloaded: 570

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• Effectiveness of environmental standards in shaping trade volume: Evidence from non-oil advanced economies (1990–2021)

  Messaoudi Abderraouf, Hichem Touati, Samir Tamma

  2588-2604

  Abstract viewed: 323 PDF downloaded: 362

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