2026, Issue 2, EEBEJ

IFRS 18 Adoption and Financial Reporting Comparability in Emerging Markets: A Cross-Country Empirical Study

Boussayoud Djamal Eddine

Sustainability Governance and Contemporary Accounting Issues: Institutionalizing Corporate Sustainability Reporting in the Era of International Standards Convergence

Guediri Saad, Benali Malika

Economic Development Strategies and Their Role in Achieving Industrial Transformation: An Analytical Study of South Korea’s Experience

Djeblahi Ali, Djalal Abdelkader

Collaboration Between Scientific Research Institutions and Production Sectors

Zerdoudi Meryem

The Synergistic Impact of Human-Centric AI Adoption, Digital Leadership, and Work Flexibility on Employee Productivity in the Digital Era

Amine Azri

The Impact of Digital Marketing Tools on Word-of-Mouth Communication in the Algerian Service Sector

Ayoub Keedari; Samir Kiad

Cyber Threats and Digital Identity Security in the Context of Digital Transformation

Amel Soltane

Small Enterprises and Their Role in Achieving Economic and Social Development in Algeria: An Empirical Study on a Sample of Small Enterprises in the Province of M’Sila

Warda Mezrag; Salah Zabi

Modelling Cost Management and Analysis for Agricultural Start-Ups to Support Crowdfunding Decisions: A Proposed Model in the Algerian Context

Ghazel Malek; Najib Noureddine

The Impact of Operational Financing Constraints on Inventory Sustainability and Supply Chain Efficiency: A Case Study of a Family Business in the Swimming Pool Supplies Sector

Omari Akram

Assessing the Impact of Artificial Intelligence on the E-Marketing Mix in Algerian Start-ups: An Empirical PLS-SEM Analysis

Assma Lezghed; Abderraouf Lezghed

The Impact of Using Online Financial Services on Improving Service Quality: An Exploratory Study of a Sample of Customers of Algeria Post in Ouargla

Hammou Ali Abdelkader; Sid Ahmed Setti

The Social and Environmental Responsibility of the Cement Company in Tebessa Province: With a Focus on the Period (2010–2016)

Nora Gueddouche; Meriem Zoghelami; Naoufel Smaili; Fadila Boutora

University Services Governance in Algeria between Paper-Based Management and the PROGRES System: The Design–Reality Gap at the Sidi Bel Abbès Directorate of University Services

Sid Ahmed Besbas; Benlakhdar Aissa

The State of African Regional and Continental Integration According to the African Synthesized Regional Integration Index (ASRII) and Algeria’s Contribution to Achieving It

Ait Benamer Ilham

Entrepreneurship in Costa Rica’s Ecotourism Sector: A Pathway to Local Development

Bouderbala Faiza

From Price to Image: The Impact of Service Pricing Ethics in the Digital Environment on the Organization Mental Image Among Algerian Consumers

Nassira Salmi

Governance and Administrative Reform in Algeria (2019–2026)

Hadj Mihoub Moussa Akila

Impact of the development of mobile telephony on FDI and Internet usage in Algeria: VECM Analysis

Abdelkrim Nebbout , Amazigh Ait Ali Yahia , Ouahiba Mihoub Ait Habbouche

Integrating Artificial Intelligence to Improve Decision Quality Through the Ability to Analyze Big Data in The Electronics Manufacturing Sector an Empirical Study in the Algerian Company Condor Electronics

Gherbi Adel; Ziadi Hakim

Islamic Sovereign Sukuk as an Innovative Mechanism for Financing Economic Development: An Analysis of the Sudanese Experience

Abdelkrim Belgacem Lachheb; Abdalghani Mohamed Ashkal

Digital Transformation and Entrepreneurial Dynamics in the Maghreb Region: Towards Smart and Competitive Ecosystems

Nabila el-Moffock

New Trade Protectionism and the Reshaping of Global Value Chains: Challenges of Integrating Small and Medium-sized Enterprises

Alili Miloud; Mohamed Faradji

Sport Sponsorship as a Strategic Management Tool for Shared Value Creation: A Human-Centered Framework

Haddou Samira Ahlam; Kouadri Boudjelthia Abdelmalek; Fellague Mohammed

International Mechanisms for Combating Corruption: The United Nations Convention against Corruption as an Example

Fatima Boughoula

Family Counseling as a Mechanism for Integration Between Families and Educational Institutions: Social, Institutional, and Policy Dimensions

Abdelkader Makhlouf; Wafa Abdullah Al-Qaisi

Securities Valuation Disclosures and Bank Earnings Resilience after Monetary Tightening

Hamoud Yassine

The Suitability of Using the Work of Internal Auditors for External Audit Needs According to Algerian Auditing Standard (NAA 610): A Survey from the Perspective of External Auditors in Algeria

Boubata Amira, Fellah Mohammed Messaoud