The Illusion Of Feasibility: What The Asf Business-plan Canvas Does, And Does Not Do, For Start-up Graduation Projects In Algeria (decision 1275)
Auteurs : Besbas Sid Ahmed .
Résumé
Since Decision 1275, an Algerian student can graduate with a start-up project, and its financial part rests almost entirely on one Excel canvas issued by the Algerian Startup Fund. Does this canvas test feasibility, or only give a project a feasible look? I read the blank workbook formula by formula, then scored twelve canvases filled between 2023 and 2026 by my own Master students in accounting and auditing, chosen as the group most able to use the tool. The canvas is a locked engine: no market layer, no break-even, no financing plan, and an empty tax cell that makes every project tax-free. My students reached 47% of the rubric and none entered any financing. I propose a short financial annex to be completed before the canvas.
Mots clés
financial feasibility ; business plan ; Decision 1275 ; accounting education ; Algerian Startup Fund
