International Journal of Innovative Technologies in Economy

CONSTITUENTS OF APPLYING THE TARGET COST AND VALUE ANALYSIS AS TOOLS TO REDUCE COSTS IN THE INDUSTRIAL ESTABLISHMENTS OF THE CONDOR COMPLEX

Hicham Amjouj — 2025-05-30

This study aims to examine the extent to which the necessary conditions for implementing target costing and value analysis methodologies are present in institutions operating within the Condor Complex, given the critical role these approaches play in cost reduction and enhancing organizational competitiveness. Additionally, the study seeks to identify potential challenges that may hinder their implementation. To achieve these objectives, data were collected through a questionnaire and analyzed using SPSS Version 23 to test the hypotheses and derive relevant findings. The results indicated a general lack of interest among institutions within the Condor Complex in adopting target costing and value analysis methodologies. This reluctance is primarily attributed to unfavorable economic conditions that discourage the use of modern cost management techniques. Nevertheless, the study identified certain enabling factors that could support the adoption of target costing in specific institutions within the complex to help reduce costs.

THE MINTZBERG MODEL OF ORGANISATIONAL CONFIGURATIONS: AN ANALYTICAL STUDY OF THE THEORETICAL FOUNDATIONS

Merselab Meriem — 2025-05-05

This article addresses the Mintzberg model of organisational configurations, which is considered one of the key tools for understanding the structure of organisations. The article reviews the theoretical foundations of the model and identifies seven primary organisational configurations. It also discusses the key points raised by the Mintzberg model within the organisational analysis framework and its criticisms. Furthermore, the article presents suggestions for the development of the model and its adaptation to changing work environments. The article also recommends improving the Mintzberg model to align it with modern organisations' current challenges.

THE IMPACT OF INTERNET OF THINGS ON THE INTEGRATION OF COMPETITIVE ADVANTAGE IN THE VALUE CHAIN: FIELD STUDY OF FOREIGN-LISTED COMPANIES IN ALGERIA

Amina Benbedra — 2025-05-08

In an era of digital economy, companies are increasingly investing in applications and solutions that integrate their processes, machines, employees, and even products into a single integrated network for data collection and analysis, evaluation of company development and improved performance ,to examine the impact of IoT on companies we have used the value chain model, which is particularly important when paying attention to areas of companies that have a key role in creating value for customers and since the IoT's primary impact is perceived in value creation processes,it has so far had the greatest transformative effect in this area the model can be considered appropriate for the study,the aim of our research is to discover how foreign shareholding companies in Algeria are keeping up with the digital economy and what IoT applications they use to support their operations,And what critical problems you face during adaptation, we sent an electronic questionnaire to manufacturers and logistics companies to verify the IoT applications they use and the problems they face and we received 30 answers that we can evaluate, in our research, we found that real-time data dissemination across companies given the availability of appropriate analytical applications and methods can have a significant impact on the entire company, in the case of physical cyber system (CPS) and Big Data Analysis (BDA), where companies evaluating uses it as having a higher level of logistics and more efficient operations with its partners, improved cooperation between logistics functions, higher financial performance and competitiveness, more efficient production processes, better productivity and economies of scale may lead to increased economic sustainability in the future,moreover, we found that companies have started the path of digital development and have already started investments of this kind.

THE VISUAL IDENTITY OF THE BRAND AS A MECHANISM FOR PRODUCT PROMOTION: A CASE STUDY OF CONDOR ELECTRONICS COMPANY

Mohamed Ben Houhou — 2025-05-06

This study aimed to analyze the role of the visual identity of a brand in promoting the products of an economic enterprise, with a focus on the level of customer perception of the various dimensions of this identity. The Algerian company "Condor" was chosen as an applied model by analyzing the components of its visual identity, namely: brand name, symbol, logo, and colors, and determining their promotional role. The study adopted a descriptive and analytical approach, using a questionnaire to collect data from a sample of 122 customers in the Wilaya of M'Sila, and the results were analyzed using SPSS V27. The findings showed that visual identity plays a fundamental role in the promotional process of the brand and in attracting customers, with colors having the most significant impact in forming customers' initial impressions. The study also revealed that Condor's customers moderately agreed on the importance of the visual identity across its four dimensions, except for colors, which received a high level of agreement due to their strong influence in drawing attention. This confirms the importance of adopting an integrated and well-thought-out visual identity within the communication strategy of institutions.

THE CONTRIBUTION OF CONTENT MARKETING TO BUILDING THE BRAND IMAGE OF TOURIST DESTINATIONS

Tebaibia Salima — 2025-05-08

The objective of our article is to highlight the role of content marketing in building brand image and increasing awareness of tourist destinations, to advance the tourism sector. To achieve our objective, we reviewed the literature, building on previous studies, in order to define our conceptual model and hypotheses. Next, we tested these hypotheses with a quantitative study, based on an ad hoc questionnaire of 500 Internet users (tourists), and the results obtained were analyzed through structural equation modeling Pls approach.
The study concluded that the dimensions of content marketing (relevance, credibility, and attractiveness) have a positive and direct impact in building the brand image and increasing awareness among tourists, while brand awareness is considered a real mediator between content marketing and the brand image of the tourist destination.

THE ROLE OF SPEED AND ITS IMPACT ON TRAFFIC ACCIDENTS. A FIELD STUDY IN BATNA PROVINCE

Akkari Zakaria — 2025-05-09

Traffic accidents are among the most prominent contemporary issues that hinder the path of development and progress in societies, due to the significant human and economic losses they cause. This problem is particularly evident in developing countries. This scientific paper aims to study the various factors and dimensions leading to traffic accidents, in addition to analyzing their psychological, social, and economic impacts. It will also address the causes of excessive speeding while driving, based on the results of a field study conducted in the province of Batna during September 2024. Finally, the necessary measures to ensure drivers' compliance with legal speed limits will be discussed.

FISH FARMING PROJECTS AROUND THE WORLD: A PRESENTATION OF SELECTED STATISTICS FROM THE FOOD AND AGRICULTURE ORGANISATION (FAO), 2022 REPORT

Noual Chine — 2025-05-16

This paper aims to shed light on one of the most significant food-related projects: fish farming. Its importance is evident both at the individual level, by providing high nutritional value, and at the national level, through its contribution to economic and social development (food security, self-sufficiency, etc.). It also offers profitability for institutions operating within a market that is flourishing daily. The Food and Agriculture Organisation (FAO) has emphasised the importance of investing in this sector. Accordingly, this paper presents key statistics from the FAO's 2022 report. The findings indicate that fish farming production reached an estimated 120 million tonnes in 2020, a remarkable increase considering that the activity was once marginal and only began to develop from 1985 onwards. China leads in global production, accounting for more than 50%. Regionally, Asia ranks first in terms of global output, followed by Africa and Europe. Egypt is Africa's largest fish farming producer, contributing approximately 3% of global production. It is hoped that Algeria will increase its investment in this sector to achieve food security, particularly given its vast potential and capacity to take a leading position.

ISSUES OF USING FINANCIAL RESOURCES TO ENSURE SUSTAINABLE DEVELOPMENT OF THE AGRICULTURAL SECTOR

Nijat Hamza oglu Muradov — 2025-06-16

The agricultural sector is characterized by a number of specific features. First of all, reforms in this area are accompanied by instability of production. Many circumstances, such as climatic fluctuations, inflation rate, credit-price growth, decrease in purchasing power, significant reduction in state support for agriculture and the entire agro-industrial complex, increase in debts of agricultural producers and industrial enterprises producing means of production necessary for agriculture and agricultural producers, etc., affect the financial security of agricultural enterprises to one degree or another. In conditions of market relations, financial security, financial stability, financial security act as an important component for economically independent enterprises. Taking all this into account, the article approaches financing as the main condition for sustainable development of the agricultural sector. The author studies the experiences of Latvia, China, and Britain and makes proposals on financing directions to ensure sustainable development of the agricultural sector. The article analyzes the interaction of sustainable development and the agricultural sector, the needs arising from the goals of sustainable development, and argues that access to financial resources is a necessary condition for sustainable development. According to the author, sustainable development requires adequate financial support, and financing should be organized in accordance with the specialization of the agricultural sector, the characteristics of the region and the soil. In this case, it can be more efficient.

DIFFERENCES IN INCOME TAXES BETWEEN THE FINANCIAL ACCOUNTING SYSTEM AND THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): A CASE STUDY OF THE NATIONAL COMPANY FOR STEEL PIPES – ALTUMEI UNIT

Belkacemi Fadila — 2025-05-07

This study aims to address the differences in income taxes in Algeria from a fiscal perspective on the basis of the Law on Direct Taxes and Related Duties and an accounting perspective through the Financial Accounting System and the International Financial Reporting Standards (IFRS). It seeks to assess the extent to which Algeria has adopted IFRS 12 by comparing the treatment of income taxes under the Financial Accounting System and the International Accounting Standard (IAS) 12. The research relies on both analytical and comparative methodologies in its theoretical framework. The findings indicate a degree of alignment between the Financial Accounting System and IAS 12 in treating income taxes. An applied case study was also conducted to contextualise the theoretical framework.

REFLECTIONS OF THE FINANCIAL ACCOUNTING SYSTEM ON FINANCIAL STATEMENTS: A STUDY OF THE STATEMENT OF FINANCIAL POSITION AS A MODEL

Arif Abderazak — 2025-05-08

As a result of the growing interest in external economic partnerships, represented by various agreements concluded by the Algerian state with its foreign counterparts, it has become crucial to keep pace with developments in international accounting standards to attract foreign investors. This objective is pursued through the innovations introduced by the Financial Accounting System, particularly in concepts that were either previously absent or amended within the Statement of Financial Position. These developments have made the system's outputs, represented by various financial statements whose preparation and presentation are mandated, responsive to stakeholders' expectations, facilitating proper understanding and analysis to achieve high accuracy in investment decision-making.This research paper addresses and focuses on the innovations introduced into the Statement of Financial Position regarding the presentation method and content. The statement now includes a wealth of information that is beneficial to financial information users.

EXCHANGE RATE PASS-THROUGH AND INFLATION DYNAMICS IN ALGERIA: A VECTOR AUTOREGRESSION ANALYSIS OF SHORT- AND LONG-TERM EFFECTS

Abdesselam Hellal — 2025-05-15

This study investigates the bidirectional and time-varying interplay between exchange‐rate movements and inflation in Algeria from 1990 to 2023. Employing a Vector Autoregression (VAR) framework on quarterly time-series data, it quantifies how exchange-rate shocks transmit into price levels and, conversely, how unexpected inflationary episodes feed back into currency valuation. The analysis also controls for key external and policy-related drivers—namely, global oil prices and domestic monetary‐policy interventions—to isolate each variable’s independent effects.
Empirical findings reveal a significant, though transitory, pass-through mechanism: a depreciation of the Algerian dinar leads to a marked uptick in inflation over subsequent quarters, while positive inflation shocks exert downward pressure on the dinar’s real exchange rate. However, long-run causality between the two series remains inconclusive, suggesting that neither variable unilaterally dictates the other over extended horizons.
Based on these insights, the study recommends adopting an explicit inflation-targeting regime, deepening and liberalizing the foreign-exchange market, and enhancing policy transparency. It further advocates diversifying government revenues and strengthening the investment climate, alongside continuous monitoring of macroeconomic indicators to support timely policy adjustments.

THE POWER OF CULTURE AND TECH: TRANSFORMING ACCOUNTING INFORMATION SYSTEMS

Afriani Afriani — 2025-05-30

The quality of accounting information systems is essential for accurate financial reporting and effective decision-making. As information technology advances, organizations require more integrated and efficient accounting systems. Organizational culture and information technology play a crucial role in improving transaction processing and system integration. However, a lack of integration often results in untimely reporting and poor-quality accounting information systems, affecting organizational efficiency. This study investigates the impact of organizational culture and information technology on the quality of accounting information systems. Organizational culture, including innovation, staff relationships, and organizational identity, shapes the effectiveness of accounting systems. Meanwhile, information technology enhances integration, ensuring the accuracy and reliability of financial data. Despite these advantages, many organizations still face challenges in optimizing their accounting information systems. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), this research examines employees from Maranatha Christian University, Bandung, with simple random sampling as the data collection method. Findings indicate that organizational culture (X1) and information technology (X2) significantly influence the quality of accounting information systems (Y1) across business organizations, educational institutions, and government agencies. This study contributes to a better understanding of how organizations can develop a culture that supports the efficient use of information technology to enhance accounting information systems. The results provide valuable insights for management to implement strategies that improve financial data quality, leading to better decision-making and operational effectiveness.

A BIBLIOMETRIC ANALYSIS OF CYBER SECURITY RISK DISCLOSURE

Lola Melindia — 2025-06-27

Along with experiencing significant financial losses due to data breaches in the company. To ‎attract stakeholders' attention, companies need to disclose the cyber risks they face. This study ‎aims to explain the progress and patterns in cyber risk disclosure and the variables that are often ‎associated with the practice. The research used a systematic literature review of 155 research ‎articles from Scopus (2020-2024) using the keywords cybersecurity disclosure in the fields of ‎computer science, social science, business management, accounting, economics, and finance. ‎Data was limited to English journal articles and analysed using bibliometric analysis with the ‎VOS viewer application. The results show that research on cyber risk disclosure in Scopus.com is ‎still limited, but shows an increasing trend in various countries' companies. The cited articles are ‎identified as references for future research. On accounting conceptualisations regarding the ‎voluntary disclosure of such corporate social responsibility information related to cyber risk ‎threats.‎