مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة
Volume 13, Numéro 1, Pages 547-566
2026-06-10
The Conceptual And Legal Framework Of E-commerce In Algeria: An Analytical Perspective From Accounting And Auditing
Authors : Djehiche Youssera .
Abstract
: The study aims to provide an analytical reading of the four-part legislative framework (18-05, 15-03, 15-04, 23-09) governing e-commerce, electronic signatures, and the digital dinar in Algeria, and its impact on accounting and auditing practices. The paper seeks to clarify how the legislator regulates revenue recognition and grants evidentiary value to digital evidence as secure alternatives to traditional documents and currencies, thereby ensuring the reliability of financial statements in the emerging digital environment. The study concludes that the integration of these four laws has established the foundations of accounting discipline by providing a transparent audit trail that reduces the risks of financial manipulation. The results also indicate that the Algerian legislator has granted electronic signatures and the digital dinar definitive evidentiary power equivalent to paper-based forms, which requires professionals to shift toward "systems auditing" in order to keep pace with new monetary and sovereignty transformations.
Keywords
E-commerce; Law 18-05, Digital Dinar, Electronic Signature, Systems Auditing.
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