مجلة إقتصاد المال والأعمال

Judicial Accounting Expertise As A Mechanism For Settling Individual Labour Disputes Of A Financial Nature Under Algerian Legislation

Auteurs : Tebibel Abdesslam .

Résumé

This study examines the role of judicial accounting expertise as a technical and evidentiary mechanism for settling individual labour disputes of a financial nature under Algerian law. It adopts a descriptive-analytical approach, supported by a case study of an actual labour dispute concerning the calculation of the Group Seniority Allowance (G.S.A.) and the Professional Experience Allowance (P.E.A.). The findings indicate that, although the judicial accounting expert's report remains subject to the judge's discretion, it constitutes an essential means of evidence that assists the court in determining financial entitlements and adjudicating disputes fairly. The study recommends strengthening coordination between the judiciary and professional accounting bodies through joint training programmes for judges and judicial accounting experts.

Mots clés

Judicial accounting expertise ; individual labour disputes of a financial nature ; judicial accounting expert's report ; the judge's discretion ; algerian legislation