مجلة مينا للدراسات الإقتصادية

Mina Review for Economic Studies

EISSN: 2716-8921
Périodicité: Semestrielle
Taux d'acceptation: 86%
Temps moyen de réponse: 134 Jours
Temps moyen de publication après acceptation: 53 Jours

Année de création: 2018
Pays: Algérie
Institution: Université de Relizane
Facteur d'impact ASJP: 0.2273

Description

“Mina Review for Economic Studies (MRES)” (p-ISSN: 2661-717X and e-ISSN 2716-8921) is a biannual, peer-reviewed international scientific journal (January-June), open access. Published by the Faculty of Economic, Commercial and Management Sciences at the University of Relizane (Algeria), its first issue appeared in January 2018. It deals in particular with research, studies and international or national economic issues.

"Mina Review for Economic Studies MRES" receives all scientific articles in the three languages, whether in Arabic, English and French, from academics and researchers in different fields of economics, capable of providing added scientific value, respecting the principles of scientific writing.

Focus and Scope :

Possible topics include, but will not be limited to:

• Economics, econometrics

• Finance

• Business, management and accounting

• Accounting

• Business Administration and International Management

• Information management systems

• Technology and innovation management

• Marketing

• Organizational behavior and human resource management

• Strategy and management

• Tourism, leisure and hotel management

Peer-review Process: Mina Review for Economic Studies (MRES) uses double-blind review, which means that author identities are concealed from the reviewers, and vice versa, throughout the review process.

Publication Charges : Free

• Article Processing Charges (APCs): None

• Submission Charges: None

Annonce

Call for contributions

r Presentation:

The journal "Mina Review for Economic Studies (MRES)", published by the University of Relizane (Algeria), is pleased to inform you of the opening of the reception of articles, for the issue which will be published in JANUARY 2025.

Submission conditions:

The original and innovative article must have a maximum of 45,000 characters.

Contributors are invited to submit their article to the ASJP platform (Algerian Scientific Journal Platform): https://www.asjp.cerist.dz/en/PresentationRevue/619

before October 30, 2024

Writing Guidelines:

Each draft article must be sent in the form of a Word document of a maximum of 45,000 characters (spaces and notes included), following the Template published at the link: https://www.asjp.cerist.dz/ downloads/revues?fileKey=15963

Note: to submit the article, you are invited to register on the Asjp platform, on the following link: www.asjp.cerist.dz

Calendar:

Call for contributions: JULY 24, 2024

Deadline for article submission: October 30, 2024

Publication : january 31, 2025

Instruction and publication costs: Submitting and publishing an article is free.

24-07-2024

Volumes

Numéros

110

Articles

دور إصلاح النظام المحاسبي العمومي الجزائري في ترشيد الإنفاق العام من خلال تطبيق معايير المحاسبة الدولية في القطاع العام The Role of Reforming the Algerian Public Accounting System in Rationalizing Public Expenditure Through the Application of IPSAS Standards

بوزيان كريم,
2025-04-08

الملخص: ملخص: هدفت هذه الدراسة إلى إبراز أهمية إصلاح النظام المحاسبي الحكومي في الجزائر في إطار تطبيق المعايير المحاسبية الدولية للقطاع العام، بهدف تعزيز كفاءة الإنفاق العام. واستخدمت الدراسة المنهج الوصفي الاستدلالي كأداة رئيسية لتحقيق أهدافها. وكشفت النتائج أن الحكومة الجزائرية، من خلال إصدار القانون رقم 23-07، سعت إلى الانتقال من النظام المحاسبي المعتمد على الأساس النقدي إلى النظام المحاسبي القائم على أساس الاستحقاق، وذلك لتتوافق الممارسات المحاسبية مع متطلبات المعايير الدولية للقطاع العام. يُتوقع أن يؤدي هذا التحول إلى تعزيز الشفافية المالية، وزيادة مصداقية البيانات المالية، وتحسين آليات الرقابة والمساءلة في إدارة الإنفاق العام، مما يسهم بشكل فعّال في ترشيد الإنفاق الحكومي Abstract: This study aimed to highlight the importance of reforming the governmental accounting system in Algeria within the framework of applying international public sector accounting standards, with the goal of enhancing the efficiency of public spending. The study adopted the descriptive inferential approach as a primary tool to achieve its objectives. The results revealed that the Algerian government, through the issuance of Law No. 23-07, sought to transition from the cash-based accounting system to the accrual-based accounting system, in order to align accounting practices with the requirements of international public sector accounting standards. This transition is expected to enhance financial transparency, increase the reliability of financial data, and improve control and accountability mechanisms in managing public spending, thereby effectively contributing to the rationalization of government expenditure.

الكلمات المفتاحية: القطاع العام، ; محاسبة عمومية ; معايير محاسبية دولية ; الإنفاق العام ; Public sector ; governmental accounting ; international accounting standards ; public spending

L’investissement à impact pour soutenir l’accès à l’eau pour les communautés locales : une étude de cas dans le sillon de Elinor Ostrom

Vinciguerra Tebaldo ,

Date de réception: 30-05-2024 Date de publication: 06-07-2024 pages 7-21.

.L’analyse économique du changement climatique

Hassan Krim ,

Date de réception: 25-06-2024 Date de publication: 06-07-2024 pages 22-36.

الاقتصاد الاسلامي واستثماره للاجر والاجير ومقارنته مع النظم الاقتصادية The Islamic economy and its investment in wages and wages and its comparison with economic systems

المالكي ناجي ,

تاريخ الارسال: 12-06-2024 تاريخ النشر: 06-07-2024 ص 37-66.

تعزيز السيارات الصديقة للبيئة في الجزائر ودورها في التنمية المستدامة خلال الفترة 2008-2016

ملاح عدة , لكحل محمد ,

تاريخ الارسال: 15-01-2024 تاريخ النشر: 06-07-2024 ص 67-85.