مجلة الدراسات المالية والمحاسبية والإدارية

Journal of Financial, Accounting And Managerial studies


Journal of Financial, Accounting and Managerial studies(JFAMS) is a double blind international peer-reviewed, Bi-annual, free scientific journal, Open-access journal, founded in 2014, issued and edited by COFIFAS Labotary, Oum El Bouaghi University, Algeria(Print-ISSN2352-9962 Electronic-ISSN 2572-0147). The journal publishes original scientific research paper, in three languages: Arabic, English and French, in economy, acconting, finance and management. JFAMS is open for academic world and research institutes, academic and non-academic researchers and research team. Our goal is to provide original, relevant, and timely informatios from diverse sources ; to write and published with absolute integrity ; and to serve as effectively as possible the needs of those involved in all economic areas. If your research will help us achieve these goals, we would like to bear from you. JFAMS provide immediate open access to its content on the principle that making the research freely avaible to the public supporting a greater global exchange of knowledge.The journal includes an international editorial board that works according to international standards, applies confidentiality for evaluation procedures, requires and ensures that reviewers be external and not affiliated with authors (not from the same institution of affiliation,..), our team work to improve and upgrade the journal to reach international levels. Please see our Instructions for authors for information. It is possible to subscribe easily and free of charge by all organizations and individuals, by filling in the surname, first name and e-mail, by clicking on the subscribe button


استقبال المقالات

 تعلن هيئة تحرير المجلة أنها في الفترة الحالية تستقبل فقط مقالات المؤلفين الأجانب، وكذلك المقالات باللغات الانجليزية والفرنسية

The journal's editorial board announces that it currently only accepts articles by foreign authors, as well as articles in English and French.









اختبار العلاقة النظرية بين الإنفاق الحكومي في الجزائر والنمو الإقتصادي وفق قانون فاجنر- دراسة تحليلية قياسية للفترة 1990-2020

عزوزة أماني,  غضابنة ليلية, 

الملخص: الملخص تهدف هذه الدراسة إلى اختبار العلاقة النظرية بين الإنفاق الحكومي والنمو الاقتصادي في الجزائر وفق قانون فاجنر باستخدام بيانات السلسلة الزمنية السنوية للفترة 1990-2020، ولتجنب نتائج الانحدار الزائف في التقدير بطريقة المربعات الصغرى تم اختبار نموذج الانحدار الخطي للبواقي. ومن خلال اختبار السببية تبين أن نموذج Pryor هو الصالح في حالة الاقتصاد الوطني وأن الانفاق يسبب النمو الاقتصادي والعكس بالعكس عند درجة معنوية أقل من 10%. Abstract This study aims to test the theoretical relationship between government spending and economic growth in Algeria according to Wagner's law using the annual time series data for the period 1990-2020, and to avoid the results of false regression in the estimate by the least squares method, the linear regression model of the residuals was tested. By testing causality, it was found that the Pryor model is valid in the case of the national economy and that spending causes economic economic growth and vice versa at a significant degree of less than 10%.

الكلمات المفتاحية: الانفاق الحكومي ; النمو الاقتصادي ; نموذج فاجنر ; اختبار السببية ; المربعات الصغرى ; الجزائر

Environmental requirements for a clean economy

مسعودي فاطمة الزهراء, 

Résumé: The growing international interest in a clean green economy as an effective tool for sustainable development would enable countries to achieve optimization in the exploitation of their resources and protect them from current and future crises (financial crises, food crises, environmental crises...) on the one hand, and the limited results achieved in economic growth And social development policies in the field of creating job opportunities, reducing poverty and settling environmental imbalances under the current economic model on the other hand. The An attempt to build a green economic model that includes the mechanisms to be adopted in various fields to adopt the green economy as a mechanism to achieve sustainable development, starting from taking sustainable measures for solid and liquid waste, exploiting renewable energies, protecting tourism from environmental deterioration, adapting and applying legislation and laws, adopting the environmental tax system, pricing materials and environmental services, in addition to studying the mechanisms of sustainable responsible financing for development projects and others, as well as the involvement of various agencies and parties from the private sector, local groups and civil society in the process of transitioning towards a green economy. .

Mots clés: التنمية ; البيئة ; الاقتصاد ; النظيف ; الاخضر ; الق ; انين ; التشريعية ; المستدامة

A Comparative Statistical Study of Startups in Three Countries China, Turkey and Algeria.

خمار زديرة, 

Résumé: Our contribution in this paper is to study statistically the economic situation of emerging companies of a sample of countries and their impact on the economy, our comparison of this proposed sample of countries makes it possible to specify the obstacles facing our national companies to evolution. The problem that presents itself. What are the mechanisms to qualify our national companies to be more competitive in the market economy? Are the problem lies in the formation of the individual, or the lack of a clear vision or strategy for building startups? The deductive statistics will answer this.

Mots clés: Statistical Study ; startups ; China ; Turkey ; Algeria

Les 10 articles les plus téléchargés

215 016 برامج ضمان القروض كآلية لدعم إنشاء وتطوير المؤسسات الصغيرة والمتوسطة -قراءة في تجارب دول عربية – Loan guarantee programs as a mechanism to support the establishment and development of small and medium enterprises - Reading in the experiences of Arab countries - 72 591 صناعة الهندسة المالية الإسلامية: الواقع والتحديات 49 728 دور الشفافية والمساءلة في تحسين أداء الأجهزة الإدارية بالإدارات العمومية الجزائرية ( دراسة وصفية تحليلية ) The role of transparency and accountability in improving the performance of administrative systems in Algerian public administrations (Analytical descriptive study) 43 451 Towards Women Entrepreneurship Promotion in Algeria; Analytical Study of the actual situation of women entrepreneurship during the Period of 2013-2015 36 643 تكييف الأنظمة المصرفية وفق معايير إتفاقية بازل III: حالة الولايات المتحدة الأمريكية 30 904 قياس و تحليل أثار صدمات السياسة النقدية على النمو الاقتصادي باستخدام نموذج الانحدار الذاتي (VAR) للفترة من (2000-2016) 25 871 دور الاستثمار الأجنبي المباشر في تنمية الدول العربية Impact of FDI on Development in Arab Countries 19 309 أثر استخدام لغة التقارير(XBRL) كأداة للإفصاح الإلكتروني على جودة التقارير المالية في ظل معايير المحاسبة الدولية (IFRS) The impact of the use of reporting language (XBRL) as a tool for electronic disclosure on the quality of financial reporting under international accounting standards (IFRS) 17 896 الحوكمة المصرفية في الجزائر كضرورة لبناء نظام مصرفي تنافسي وفق المعايير الدولية - Banking governance in Algeria as a necessity to build a competitive banking system in accordance with international standards 17 118 Les obstacles à la croissance des entreprises en Algérie : une analyse à partir de données d’enquêtes des PME de la wilaya de Bejaia.