La Revue des Sciences Commerciales


Description

The business sciences review is a biannual review, published in June and December by The Higher School of Commercial Studies, HEC Algiers, since 2002; reading committee; submitted to the procedure of academic evaluation (a double-blind evaluation by two rapporteur). This committee of high international notoriety ensure confidentiality in all the procedures of evaluation that requires examiners who are anonymous, external and do not have the same affiliation to authors who submitted their project article. This review is a sign of vitality of a discipline and it represents a mean of communication and interaction between the members of the academic community and the different actors of the society, the company and the economy. Its ambition is to support the thinking and the debate about all the questions of research in the field of commercial sciences, economics and management. In this perspective, it favours original contributions, innovative and that reflect recent scientific advances within the framework of conceptual and empirical research respecting the universally recognized norms and academic ethics written in Arabic, French and English. The review is in both hard copy and digital version. All the articles are available and downloadable for free in the platform ASJP, without submission and publication fees for the authors. Please refer to our instructions for the authors concerning the articles’ submission in the platform ASJP: https://www.asjp.cerist.dz/en/PresentationRevue/360. For more information or help, please contact us in this email address : revue.hec@hec.dz


19

Volumes

37

Numéros

390

Articles


MESURE DE L’IMPACT DE DIVERS FACTEURS EXPLICATIFS SUR LE PROCESSUS D’INSERTION DANS LA VIE ACTIVE

Houcini Abdelkrim, 

Résumé: Cet article explore la mesure de l’impact de divers caractéristiques sociodémographiques ou spatiales , sur les probabilités de sortie du chômage des diplômés de la formation professionnelle, en utilisant les méthodes non-paramétriques des modèles économétriques de durée (ou de “survie“), qui vont nous permettre d’estimer, la fonction de survie au chômage et la fonction de hasard en raison de la particularité des données utilisées dans cette étude, à savoir qu’elles sont incomplètes (censurées) au moment où l’enquête a été achevée. Pour l’estimation non-paramétrique de ces fonctions on utilise l’estimateur de Kaplan-Meier, qui consiste à utiliser une forme de la fonction de répartition empirique corrigée des effets de la censure.

Mots clés: Insertion professionnelle ; modèle des durées ; estimation non-paramétrique ; estimateur de Kaplan-Meier.


The extent of the auditors' compliance with international financial reporting standards ( IFRS) and their impact on investor decisions - An applied study on a sample of EgyptianEgyptian banks –

د وليد سمير عبد العظيم الجبلى, 

الملخص: Abstract : The research seeks to achieve the following objectives : The concept of the auditor’s performance and his responsibilities and duties in the contemporary business environment ، Diagnosing the impact of each violation carried out by the auditor’s in each list of financial statements and consequently in the financial reporting in the research sample ، Determine the extent of auditor's compliance with international and local standards ، Determine the factors affecting on the financial reporting. & The study has reached a number of conclusions :- The external audit is a function performed by an independent auditor from the Company. Its main objective is to provide assurance to the users of the financial statements of the Corporation through the impartial opinion issued regarding the extension of the accuracy, accuracy and integrity of these financial statements ، One of the reasons for the commitment to implement the External Auditor's guidance is the poor management's interest in the reports of the latter and the opinions contained therein that serve the institution positively

الكلمات المفتاحية: IFRS ; Egyptian bank ; Investor decision


The impact of company size, strategic alignment and employee training on technological infrastructure availability in Algerian firms: an empirical study

Benkhider Naima,  Meziani Mustapha, 

Résumé: This paper aims to examine the linkage between company size, strategic alignment, employee training and technological infrastructure within Algerian firms. A questionnaire was prepared and distributed. A descriptive method and multiple regression were used to analyze and interpret the results. Results show that in the Algerian firms the technological infrastructure is determined by the company size. Strategic alignment and employee training explain the technological infrastructure availability but they have not a high importance signification compared to company size factor.

Mots clés: Technological infrastructure ; Company size ; Strategic alignment ; Employee training


Impact of Logistics Information Systems on Logistics Performance

بلقاسم بوزيدة إسمهان,  مرزوق سليمان, 

Résumé: The aim of this paper is to analyze the available Logistics Information Systems (LIS) in Algerian companies and their impact on activities coordination, commercial strategies, and logistics activities. In order to reach the desired results, a questionnaire have been prepared and distributed to a random sample of Algerian companies in August-September 2019. The questionnaire was printed and sent via email in the format of Google forms. The usable response rate was 24% and the collected data was analyzed by SPSS 25 and Excel 2013. Major results show that Algerian companies use many Logistics Information systems and that there are correlations between them and the different activities of Algerian companies.

Mots clés: Logistics Information Systems (LIS) ; Logistics Performance ; Algerian companies


THE ROLE OF ELECTRONIC MANAGEMENT IN IMPROVING PUBLIC SERVICE (A DESCRIPTIVE FIELD STUDY IN THE CITY HALL OF TIPAZA)

برصة المهدي,  لونيسة محمد أمين, 

Résumé: This study aimed to answer the following general question: What is the role of e-management in improving the public service in the city hall of Tipaza? The following sub-questions are subdivided: - What is the level of service development after the application of electronic management in the city hall of Tipaza? Has it really reached the concept of rationalizing public service? - What are the most important obstacles facing the city hall of Tipaza in the application of electronic management? The descriptive analytical method was adopted and the survey was used as a means of data collection. It was applied to a purposive sample of 46 employees in the city hall of Tipaza. After retrieving the forms and processing them by SPSS program, we reached the following results: - E-management is an effective means to improve the performance of public service. - E-management works to deliver services accurately and quickly while reducing time and costs. - Electronic management requires the provision of various physical, legal, technical, social and other requirements.

Mots clés: electronic management ; public service


La diversification économique de l'Algérie : analyse par la complexité économique

ملاب كهينة, 

Résumé: Dans leurs travaux empiriques et récents, Hausmann et Hidalgo (2011) entre autres ont mis la transformation structurelle, voire la diversification économique au premier rang de la compréhension de la croissance économique. Les écarts dans la capacité des pays à améliorer leur production et à se diversifier dans des produits complexes semblent montre pourquoi ils prennent leur envol ou restent pauvres, dépendantes des ressources naturelles. Cette contribution tente de faire un éclairage sur l'évolution de l'Algérie dans l'espace produit.

Mots clés: transformation structurelle ; complexité economique ; industrie manufacturiére ; dévelopement économique


MODELING SPECIFIC TO MARKETING STRUCTURING: A REFLECTION ON ITS DETERMINANTS

Cheurfa Sadika,  Bouyoucef-barr Djamila, 

Résumé: Few academic studies have tackled the organizational aspects of marketing. Thus, this article aims to address this shortcoming of information and present an operating model that offers a comprehensive view of marketing structuring. It also helps know what relationship can emerge between the structural dimensions of marketing and the contextual characteristics; by drawing on the conceptions of the contingency theory of organizations and examining the various previous research on the subject of marketing structuring. This work can be seen as a first step of a preparatory study to test our new conceptual model and to investigate it in an empirical way within Algerian companies.

Mots clés: structure ; marketing ; contingency ; conceptual model


THE ENTREPRENEURIAL SUPPORT IN ALGERIA: WHAT REALITIES?

Berreziga Amina,  Atoussi Meriem,  Bakdi Fatima, 

Résumé: The entrepreneurship literature confirms the importance of upstream entrepreneurial support for the business creation. In fact, by offering a framework for reflection, it strengthens the entrepreneurs in the implementation of their business, and thus avoids them a premature end. The objective of this research is an evaluation of the support offered the National Youth Employment Support Agency "NYESA" through the provided services during the entrepreneurial process. We adopted a hypothetico-deductive approach, using a survey administrated "face to face", intended for the NYESA executives. The study’s results shows that the provided services before the business creation are more often applied than those supplied after business creation.

Mots clés: Entrepreneurship ; entrepreurship support ; business creation ; entrepreneurs ; entrepreneurial process


THE IMPACT OF FINANCIAL ENGINEERING IN PROMOTING CAPITAL MARKETS.

لعبني سارة, 

Résumé: The research aims to show the impact of financial engineering on the capital market development. The financial system has witnessed many changes, including financial globalization, Technological Advances, risk exposures, price volatility, Liquidity Needs, all these factors has stimulated financial engineering growth, which has contributed to the boost of capital market. This paper reports a theoretical examination that simultaneously considers the effects of the relationships between financial engineering and the development of the capital market, including the effect of financial engineering instruments in the boost of capital market and its efficiency. In addition to the impact of financial engineering in risk management. It encapsulates also the impact of technological advance and financial innovation in promoting capital markets.

Mots clés: Financial engineering ; Capital market ; Derivatives ; Financial innovation


THE IMPACT OF ENTREPRENEURSHIP ON ECONOMIC GROWTH: EMPIRICAL EVIDENCE FROM SELECTED AFRICAN COUNTRIES.

بن غالم عبد الهادي,  مليكي سمير بهاء الدين, 

Résumé: This paper aims to investigate whether entrepreneurship is of any relevance to Africa's economic growth processes. Using the Arrelano-Bond GMM-SYS technique and balanced panel data for 13 African countries (Algeria, Morocco, Tunisia, Egypt, South Africa, Zambia, Senegal, Rwanda, Nigeria, Botswana, Mauritius, Namibia, and Lesotho) over the period (2006-2017). The analysis shows that economic growth is positively influenced by the rate of new firm's creation; however, it is still inefficient to create a significant number of jobs for the continent's booming population. We turn these results to many discussed factors in our analysis, such as the lack of adequate business environment, skills and training programs gap, infrastructure fragility, demographics, and culture. Therefore policymakers must consider these results when designing economic policies.

Mots clés: Entrepreneurship ; Economic growth ; African countries ; longitudinal data


SOCIAL NETWORKS: A POTENTIAL MARKET RESEARCH FIELD PARTNER? THE MENA REGION CASE.

Mansouri Siham,  Benguerna Mohamed, 

Résumé: Some market research global associations see in social networks, potential partners offering market research professionals an opportunity to acquire new research tools. Similarities between the mechanism of use of features like “Polls” on Facebook, and a regular online survey, confirm this possibility. However, results of discussions with professionals in the MENA region, shown that this is not applicable everywhere, as they are already facing difficulties with making “the local culture” accept digital solutions for data collection. Even without those difficulties, professionals in the region see those features presenting many disadvantages that do not allow them to replace what they call “Professional tools” for now. Certaines associations mondiales d'études de marché voient dans les réseaux sociaux, des partenaires potentiels offrant aux professionnels des études de marché la possibilité d'acquérir de nouveaux outils de recherche. Les similitudes entre le mécanisme d'utilisation de fonctionnalités telles que «Sondages» sur Facebook, et une enquête en ligne régulière, confirment cette possibilité. Cependant, des discussions avec des professionnels de la région MENA ont montré que cela n'était pas applicable partout, car ils avaient déjà des difficultés à faire accepter l’utilisation de solutions digitales par « la culture locale ». Au-delà de ces difficultés, les professionnels de la région estiment que ces fonctionnalités présentent de nombreux désaventages, qui ne leur permettent pas de remplacer ce qu'ils appellent les «outils professionnels» pour l’instant.

Mots clés: Market Research ; MENA Region ; Social networks


Exploring the Existence of Governance in the Adoption of LMD System as a Reform in Higher Education in Algeria, case study: Economic, Business and Management Faculty of Saida University

Yakoubi Khelifa,  Refafa Abdelaziz, 

Résumé: This research aims to explore the existence of governance in the adoption of Licence, Master, and Doctorate (LMD) system as a reform in higher education, case study: Economic, Business, and Management Sciences Faculty of Saida University. In order to get a deep insight in this research, the researchers set the following research question: Does governance exist in adopting LMD system as a reform in higher education? The researchers adopt a descriptive method to investigate the current research study and use a questionnaire item as a tool of data collection. So, Fourty (40) teachers are taken randomly as a sample in this research. Statistical package for Social Sciences v 25(SPSS) is used to analyse the gathered data by using reliability test, regression, Pearson correlation. Thus, the results show that there is a little existence of governance in the adoption of LMD system as a reform in higher education which is represented by 30%.

Mots clés: Governance ; Reform ; LMD System ; Higher Education


THE GREENWASHING : WHEN THE GREEN ARGUMENT IS NOTHING BUT A DISGUISE Case study : Greenwashing of dairy products in Asian and African countries

زايدة وسيلة, 

Résumé: Greenwashing is the founded solution to human and ecologic damages caused by the irrationnal consumption trend adopted all over the world those last few years. Each product or service business are promising us a healthier and ecological engaged way of consumption when buying their products and that they all are green and concerned in environnement protection. But what is it really hidden behind all those promises ? When selling dairy products, the marketing campaigns launched in Asian and African countries have succeeded in associating the consumption of those product to solid bones and good health. However, many recent researches proved that its effects on humain health aren’t that good. Moreover, a huge part of those researches showed negative impact of cattle breeds on climate and environnement as well. This following article reports, in a concise way, those reseaches results making us see dairy products without their green disguise. Thus, some recommandations are announced in order to turn their consumption in a less toxic way for both human health and environnement.

Mots clés: greenwhashing ; sustainable development ; dairy products ; biological agriculture ; consumption


THE CONSUMER behavior STUDIES PRINCIPLES FROM AN ETHICAL PERSPECTIVE

بن صالح عبدالرزاق,  بورمانة عبدالقادر, 

Résumé: Abstract: This paper summarizes the examining of some issues that may be faced in conducting the marketing consumer behavior studies, and that can strongly lead to marketing deception and bad marketing practices that may include harms to consumers. The purpose of this study is mainly to discuss different issues of the marketing studies of consumer behavior by showing some points that shape this kind of marketing studies so that these will be discussed through a scientific and ethical approach. The subject was discussed through showing some issues related to the behavioural study design and how those issues can affect negatively the study outputs that will be transformed to sensitive marketing decisions. The results revealed that the consumer behavior is a sensitive and complex subject that needs too much effort to be understood, and it is not easy ethically nor scientifically to influence it with whatever marketing stimulus.The research theoretically proves that marketing with its general principles of gain maximization cannot mostly deal scientifically and healthily with consumer behavior matters. Thus, academicians and practitioners should adopt an ethical perspective while designing the research and dealing with different alternatives with a way that benefit the company and consumers as well.

Mots clés: behavioral study ; consumer behavior ; marketing ethics ; scientific marketing study


THE IMPACT OF SOCIAL MEDIA ON THE E-REPUTATION OF ALGERIAN HOTELS. AN ANALYSIS BY SEM STRUCTURAL EQUATIONS

صاري نسرين,  حاج سايمان خروع هند, 

Résumé: Purpose: the purpose of this paper to study the impact of social media on the electronic reputation of hotel establishments in the wilaya of TLEMCEN. Design/methodology/ approach: first, we define the key concepts of our research that involved social media, electronic word of mouth and electronic reputation, then we present a literature review on previous works. In the empirical study we develop a questionnaire of 230 travellers who visited the wilaya of TLEMCEN, we chose the method of structural equations for data analysis with SmartPLS software (V.3.3.0). Finding: we found that social media have a strong influence on the various variables; they are also an important source of information for the decision-making of travellers for the choice of a hotel, so we have confirmed our research hypothesis.

Mots clés: social media ; e-reputation ; E-WOM ; hotels ; SmartPLS


Activity Based-Costing System through three generation: ABC-TDABC- PFABC

Ghouzi Mohamed Larbi, 

Résumé: The aim of this paper is to review the most important features, characteristics and shortcomings of three approaches or tributaries of the Activity Based Costing system: ABC, TDABC and PFABC. We reviewed the most important points of each approach, and the contribution of each one in overcoming the shortcomings and constraints of the application of its predecessor. This paper concluded that these approaches constitute three (03) generations of the ABC system because the common denominator is the concept of "activity", and that activities consume resources, even if they differ in dependence on a single cost driver (time) for TDABC or multiple cost drivers for ABC or measure performance by calculating the productivity of each activity (calculating variance on the price of activity). We confirm that the birth of the first generation (ABC) and the second generation (TDABC) in the U.S. environment specifically and the practical applications that accompanied it, contributed to the enrichment and richness of the research field with academic research on this system. However, the birth of the third generation in a different environment has made the debate about it very modest, almost ten years after the publication of NAMAZI’ article.

Mots clés: activity ; cost-driver ; ABC ; TDABC ; PFABC


Coût variable et rendements d’échelle et de densité dans les activités de distribution d’électricité en Algérie

زروتي مسعود, 

Résumé: A partir d’une fonction de coût variable de type translog, ce papier analyse la technologie de production dans les activités de distribution d’électricité en Algérie. Pour ce faire, nous avons estimé les paramètres de la fonction de coût de production à l’aide d’un modèle économétrique de type SUR ainsi que les rendements d’échelle et de densité qui en découlent. Les résultats montrent que la taille actuelle des 58 concessions distribution d’électricité en Algérie n’est pas optimale. Il faut donc aller vers des concessions de plus petites tailles afin d’améliorer l’exploitation des réseaux électriques.

Mots clés: Distribution d’électricité en Algérie ; fonction de coût translog ; modèle SUR ; rendements d’échelle et de densité ; données de panel


THE CONTRIBUTION OF THE AUDIT COMMITTEE IN THE IMPROVEMENT OF THE QUALITY OF THE INTERNAL AUDIT

بوتريك سعاد,  ميغاري راندا,  براهيتي ابتسام, 

Résumé: The quality of the internal audit is a necessary condition for its effectiveness in achieving its objectives. The literature identifies two criteria for a good quality of audit: competence and independence. The first is framed by the code of ethics, the different standards of the function, training, etc. However, the second criterion is more complicated since it is more sensitive. Attachment to the highest hierarchical level guarantees to the internal audit its independence from the various stakeholders. The establishment of an audit committee is seen by professionals as the best way to achieve this independence. In order to understand the contribution of the audit committee in improving the quality of internal audit, we chose to carry out a survey by questionnaire on 45 internal auditors working in Algerian companies.

Mots clés: Internal audit ; Audit committee ; Independence ; Quality ; Algerian companies


Knowledge transfer dynamics: How to model knowledge in the first place?

Guechtouli Widad,  Kasmi Amel, 

Résumé: In this paper, we study both processes of direct and indirect knowledge transfer, from a modelling perspective, using agent-based models. In fact, there are several ways to model knowledge. We choose to study three different representations, and try to determine which one allows to better capture the dynamics of knowledge diffusion within a social network. Results show that when knowledge is modelled as a binary vector, and not cumulated,this enables us to observe some heterogeneity in agents' learning and interactions, in both types of knowledge transfer.

Mots clés: knowledge ; modelling ; knowledge transfer ; social networks


The Algerian Economy between Crises and Reforms: Exploring some Indicators.

سدي علي, 

Résumé: Abstract The main objective of this paper is to describe and analyse some aspects of the Algerian economy from 2014 to 2020. We have taken on consideration the sharp decreasing of oil prices since the second half of 2014, the deep political change since February 2019, and COVID 19 pandemic. To achieve this objective, we have used mainly IMF country reports. Based on these reports, we have found that the Algerian economic situation is strongly linked to oil prices, which confirms that the Algerian economy is deeply affected by the “Dutch disease” phenomenon. On the other hand, and based on those reports, we suggest that some important measures have to be taken to help overtake this phenomenon’s negative effects, and deals with this permanent cyclic situation that characterizes the Algerian economy.

Mots clés: Algerian Economy; Reforms, IMF Reports; Dutch Disease; COVID 19