Global Journal of Economics and Business

Related Articles ( Accounting system )

Modernization of Algeria’s public accounting system for harmonization with IPSAS

Abdous Imene

This study aims to clarify the importance of adopting international public sector accounting standards (IPSAS) in achieving harmonization of accounting language of countries and in improving the quality of the government accounting systems outputs, as well as to identify the Algerian program for reform ...

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How to Prepare the Financial Statements of the Agricultural Sector in Algeria under its International Accounting Standards

Lounis Hanane

The agricultural sector has an important place in the international and national economy as well. This is due to the good return that result from it, which raise the internal output of the state. Algeria, like other countries, gives great importance to this sector and Works to provide it with ways to ...

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Measuring the Level of Accounting Conservatism Practice in Algerian Firms

Ismail Kezzal , Omar El Farouk Zergoune , Mohamed Zergoune

This study aims to demonstrate the level of accounting conservatism practices (prudence policies) in Algerian firms after years of adopting the accounting financial system SCF which included the concept of Prudence, and determine the extent of variation in this practice between different sectors in the ...

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The impact of electronic commerce on the development of accounting information system (A field study on selected sample of commercial companies in Khartoum State2019)

Muhammad Obaid Kafi Abakr , Sawsan Abdel Hafiz Hassan Khattab , Issam Al-Sayed Buraima Al-Sayed , Abdulaziz Hussain Muteeb Al-mezyed

The study aimed at introducing electronic commerce and its importance, identifying the accounting information system. In addition to collecting the opinions of a selected sample of employees specialized in commercial companies in Khartoum state on the impact of electronic commerce on accounting information ...

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The impact of accumulated experience of accounting practice on the earnings management in Algerian companies - an empirical study of companies listed in the Algerian industrial cement group during the period of (2011- 2016)-

Abdennour Chenine , Amel Mehaoua , Mohamed Zergoune

The study aims to test the impact of accumulated experience of accounting practice on the earnings management in Algerian companies, on the sample of companies listed in the Algerian industrial cement group during the period of (2011- 2016). The results of the study found that there were substantial ...

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The impact of electronic accounting information systems on the quality of the accounting system data Case: the sugar industry companies in Sudan

Al-Zain Omar Al-Zein

The aim of this research is to identify the electronic accounting information systems in the sugar industry companies in Sudan and highlight their role in achieving the characteristics of the quality of accounting information in the reports it produces, and this research was based on the descriptive ...

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