<abstract>
<title style='display:none'>Abstract</title>
The study aims to demonstrate the conceptual and practical framework of digital transformation and its impact on accounting information systems by focusing on the requirements of digital transformation, such as the digital strategy, the necessary knowledge of the human element, and the effects and obstacles facing the digitization of accounting information systems. The study attempts to answer the following question: What is the impact of digital transformation on accounting information systems in business organisations? The study uses deductive reasoning, based on many previous studies, by applying it to a sample of 237 individuals active in about 120 firms operating in the Algerian environment through a questionnaire distributed in 2021. The study has found a weak degree of awareness of the importance of digital transformation, and a low effort to develop accounting information systems in line with the requirements of digital transformation, all due to the presence of several high-impact challenges.
</abstract>

Impact of Digital Transformation on Accounting Information Systems – Evidence from Algerian Firms

<abstract><title style='display:none'>Abstract</title> Nowadays, customer experience is receiving much attention in scientific and managerial community. Scholars and practitioners state that customer experience is the next area of competition. For a long time, there has been a call for a uniform, accurate definition, definition of its components, and the development of the customer experience frameworks. As this topic is new, there has been a considerable fragmentation. The question is if the fragmentation is still present and how can we address it. The aim of this paper is to summarize research on customer experience analysis and to explore and compare the dimensions describing customer experience listed in seven conceptual models with findings from 17 research projects on customer experience conducted after the year 2010. The purpose of this is to summarize recent knowledge, get the most comprehensive view on customer experience and its possible decomposition, and to reveal possible relationships between the dimensions. Based on a review of the available literature, the paper juxtaposes several approaches to customer experience analysis and compares their results to find similarities and differences among them. In the first step, the dimensions and factors of the customer experience were extracted from the seven models to analyze customer experience and they were compared with each other. This resulted in a set of dimensions and factors. In the next step, customer experience factors and dimensions were extracted from 17 practical research papers on customer experience. Finally, based on their descriptions and found similarities, the dimensions and factors were put together into several groups, as this grouping and creation of the new universal set of dimensions might solve the fragmentation issue.</abstract>

A Comparison of the Approaches to Customer Experience Analysis

<abstract><title style='display:none'>Abstract</title> This study examines resource allocation and utilization in Nigeria as the missing link in the nation’s quest for sustainable development. The main objective of the research is to examine how inefficient allocation and utilization of material, human and financial resources has made the attainment of sustainable development goals (SDGs) elusive in Nigeria. Given the abundant resources at the disposal of successive regimes in the country, it is difficult to explain why the citizens remain desperately poor with 70 percent living below poverty line. The excruciating poverty faced by the rural majority and the urban poor has led some people into indulging in unwholesome practices such as armed robbery, pipeline vandalism, prostitution, risky migrations, advanced fee fraud and other forms of social vices. The paper utilizes a qualitative design based on the interpretivist philosophy while the ontological orientation is subjectivism. Findings from the study indicate that there has been gross inefficiency in resource allocation and utilization in Nigeria due to corruption, ethnic prejudices, bad governance practices, absence of accountability, lack of transparency and wasteful spending on frivolous activities. Conclusion drawn from the study indicates that if proper project planning, execution, monitoring and evaluation are carried out in a transparent manner, and resources are efficiently allocated and utilized, Nigeria would be on the path to sustainable development. The paper therefore recommends that economic and technical efficiencies should be embraced in resource allocation and utilization for Nigeria to attain sustainable development goals.</abstract>

Efficient Resource Allocation and Utilization: The Missing Link in Nigeria’s Quest for Sustainable Development

<abstract><title style='display:none'>Abstract</title> In today’s uncertain and highly competitive business environment, the difficulty to make strategic investment decisions is growing. The dominant discounted cash flow analysis requires the assumption of perfect certainty of project cash flows. However, under uncertainty traditional DCF approach falls short of providing adequate strategic decision support, and this situation demands new methods for investment evaluation. Real options approach (ROA) has shown the potential for valuation of strategic corporate investment decisions and managerial flexibility in situations of high uncertainty. Under ROA, projects are viewed as real options that can be valued using financial option pricing techniques. This framework allows their owner to keep investment options open and to benefit from the upside potential of an opportunity while controlling the downside risk. The main aim of this research is to investigate the feasibility of real options approach and traditional DCF analysis for assessment of strategic investment projects under environmental uncertainty.</abstract>

Real Options and Discounted Cash Flow Analysis to Assess Strategic Investment Projects

<abstract><title style='display:none'>Abstract</title>The study examines the long-run relationship between domestic debt and the fiscal policy of economic growth in Nigeria in the period from 1981 to 2013 owing to government reforms in the financial system, particularly due to the establishment of the Debt Management Office (DMO) in 2000 and a new fully funded pension fund scheme, both of which resulted in a resurgence of the debt market. The issue that is often raised is the doubt regarding the stability of the debt and its likely implications for the economy, as well as the unpleasant consequences for the government embarking on consolidation. The study employs the autoregressive distributed lag (ARDL) approach and the bounds test as proposed by Narayan (2005), anchored on the perspective of the endogenous growth theory. The results reveal that although overall the adverse negative domestic debt hurts the economy, it has a positive effect on the total aggregate government revenue and economic growth in Nigeria in the research period. Furthermore, the paper develops a system to assess the speed of the adjustment mechanism coefficient in an error correction model (ECM).</abstract>

Domestic Debt and Economic Growth in Nigeria: An ARDL Bounds Test Approach

<abstract><title style='display:none'>Abstract</title>The present paper aims at determining the impact of Food System Management ISO 22000 on Coca-Cola customer’s loyalty in Algeria through satisfaction as an intermediate variable. Based on a descriptive, analytical approach and a case study method, an electronic questionnaire was used as the main tool for data collection. It was distributed to a random sample of 385 customers at Coca Cola Company in Algeria. In addition, SPSS and AMOS programs were used to analyse the data and test the research hypotheses. The paper reached significant conclusions that the level evaluation of ISO 22000, in customers’ point of view, varied between a weak rate of green and safe products, while innovative and quality products were highly rated. The result also demonstrated a weak indirect effect between food safety management system and customer loyalty through satisfaction expressed by a correlation coefficient, which was estimated at 0.23. The direct effect was greater with a correlation coefficient of 0.56. In fact, the output of food safety management system leads directly to the saturation of customer satisfaction and also to loyalty.</abstract>

The Impact of Food Safety Management System ISO 22000 on Customer Satisfaction and Loyalty, Case Study of Coca-Cola Company in Algeria

<abstract>
<title style='display:none'>Abstract</title>
Constantly changing environment, rapid pace of technological development and increased competition have a significant impact on the working environment and the psycho-emotional state of employees. Stress, a human response to unpleasant environmental factors, is one of the most common problems. It affects the physiological and psychological states, and a long-term stressful environment may even cause irreparable damage. From an organisational point of view, it affects performance, job satisfaction, motivation, social relationships, and overall success and goal achievement. The aim of the paper is to present organisational stress in a positive context, which stimulates new ideas and methods, increases performance and professionalism of employees. To explore the issue, recent literature and research papers are discussed. The main conclusion is that coping with stress depends on the management and the employee’s personality. If appropriately managed and on time, it can become a stimulator of innovation and new ways of dealing with various challenges; moreover, it can increase performance. Organisations must have pre-defined approaches and methods, as well as relevant knowledge, to respond in a timely manner and promote both employee and organisational development.
</abstract>

Stress as a Method of Increasing Performance and Stimulating Innovation: A Synthesis of Literature

<abstract>
<title style='display:none'>Abstract</title>
The aim of the study is to analyse the process through which nursing management affects patient outcomes to promote a culture of safety. Patient safety has moral, ethical, and economic implications. Medical errors significantly increase healthcare costs, prolong hospital stays and lead to the need for additional treatment, accompanied by legal expenses that can impact the reputation of a healthcare institution. Therefore, patient safety in healthcare is important, and the role of management in shaping this culture and practice is central. To achieve this goal, a systematic review is conducted, including searches in electronic databases such as PubMed, Scopus, Web of Science, EBSCO Discovery, MedLine, EBSCO host, and ScienceDirect, from the year 2013 onwards. Additionally, manual searches are carried out in leading journals in the field. After evaluating and analysing the articles, 28 remain, focusing on four main themes: nurse engagement and patient safety climate, the impact of management style on patient outcomes, challenges in implementing safety culture in practice, and innovative practices and general management skills. Based on the results, it can be argued that a transformative nursing leadership style plays a significant role in reducing unfavourable patient outcomes. These findings emphasize the involvement of nursing leaders and the associated challenges in addition to proposing strategies for enhancing patient safety and shaping the future of nursing management in the healthcare system.
</abstract>

Enhancing Patient Safety Through Leadership: A Comprehensive Literature Review on the Role of Head Nurses in Hospital Settings

<abstract>
<title style='display:none'>Abstract</title>
The financial industry is experiencing transformation through the emergence of Financial Technology (Fintech) which brings forth fresh and innovative approaches to accessing and managing financial services. As digital financial services continue to disrupt traditional banking systems, they have the potential to significantly reduce disparity. This study explores the impacts of Fintech on promoting inclusion enabling access to capital and fostering economic empowerment. It sheds light on how Fintech advancements play a role in addressing economic gaps. Through a comprehensive review, this research highlights how Fintech innovations improve access for underserved populations. It examines both success stories and challenges faced in regions emphasising how adaptable Fintech solutions are within socioeconomic contexts, and ultimately underscores the power of Fintech as a catalyst for promoting inclusivity and empowerment in the economy. By providing insights into how Fintech divides, this study offers guidance for policymakers, financial institutions, entrepreneurs, and researchers who aim to leverage financial technology for fostering inclusivity and prosperity.
</abstract>

The Role of Fintech in Bridging the Divide for Economic Empowerment

<abstract>
<title style='display:none'>Abstract</title>
This study examines the impact of economic growth, renewable energy consumption, and environmental stringency on environmental pollution within the framework of testing the environmental Kuznets hypothesis for 34 African countries during the period from 1990 to 2020 using second-generation panel estimation techniques. To ensure the stability of the variables, the study applied smoothing of the slopes, CADF, and CIPS unit root tests, and the Westerlund co-integration test to confirm the existence of a long-term balanced relationship between the variables based on the results obtained from the CCEMG model estimates of jointly correlated effects. The study confirmed the environmental Kuznets curve hypothesis in African countries, with the results indicating a relationship between growth and pollution in the form of an inverted “N”. Furthermore, it was found that the consumption of renewable energy reduced carbon dioxide emissions.
</abstract>

The Impact of Renewable Energy and Economic Growth on Environmental Pollution: Using Second-Generation Panel Techniques

<abstract>
<title style='display:none'>Abstract</title>
In a context of higher education reform, non-technical skills have gained a particular status as they are now placed at the core of educational programmes. This article aims to understand the involvement of higher education institutions (HEIs) and students in acquiring and developing non-technical skills. Accordingly, we conducted a quantitative survey among students at a management school. The results of this study suggest that students play an active role in their own skill development by engaging in scientific clubs, associations, and teamwork. However, this may not be sufficient to ensure better learning of cross-cutting skills, and higher education institutions must intervene by creating an environment conducive to this growth.
</abstract>

Transversal Skills in the Academic Curriculum of Management School Students in Algeria

<abstract>
<title style='display:none'>Abstract</title>
Nowadays, beyond the spatial practices operated by inhabitants of Ali Mendjeli new town (Constantine) to build a new urbanity in a new framework, we note that the mode of consumption, consequence of globalization, also participates in this quest for identity formation. The health crisis of the COVID-19 pandemic that the whole world experienced in the last two years has changed the parameters of consumption practices among individuals. However, in this difficult situation, the inhabitants and commercial operators of the new town have shown their ability to adapt their consumption patterns and services. This study will attempt to identify the changes in consumption practices caused by COVID-19 and to determine adaptation capacities by mobilizing ICT-based means. The data show that most respondents are a young population predisposed to digital technology. Therefore, inhabitants have come to terms with home delivery and online shopping, which have grown significantly and have proven to be a viable purchasing option during this crisis. In this study, we projected the consumption practices and behaviours of inhabitants of Ali Mendjeli new town during the crisis of COVID-19 on Maslow’s theory of hierarchy of needs. The results constitute evidence that this theory has been proven in reality. The management of the pandemic COVID-19 has found a facilitating context in Ali Mendjeli new town that has allowed it to adapt with the effects of this crisis.
</abstract>

abdelouahab.bouchareb@univ-constantine3.dz

Consumer Practices at the Junction of the Digital Era and COVID 19 in Ali Mendjeli New Town, Constantine, Algeria

<abstract><title style='display:none'>Abstract</title>The main aim of the paper is to investigate the empirical relationship between research and development (R&amp;D) expenditures and economic growth in the European Union member states in the period of 2000–2013. The empirical analysis is based on panel data regressions. The estimated model is the production function type standard growth model extended with R&amp;D stock variable. The results show a statistically significant impact of R&amp;D expenditures on the economic growth in the EU countries. The significance for R&amp;D coefficient remains robust to different sub-periods, but the level of significance decreases as a sub-sample of new EU countries was considered.</abstract>

Research and Development Expenditures and Economic Growth in the EU: A Panel Data Analysis

<abstract><title style='display:none'>Abstract</title>The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax method. Services should comply with the arm’s length principle. Therefore, the best method rule and the comparability analysis have a critical role in the arm’s length principle of services. The paper compares the results of transfer pricing services with the transfer pricing of goods to conclude the similarities. The object of the paper is to determine the importance of the application of fixed length principle, meaning the application of additional tax for controlled transactions and declined tax for uncontrolled transactions. Therefore, this scrutiny showed that the unstable tax environments force enterprises to proceed to controlled transactions.</abstract>

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

<abstract><title style='display:none'>Abstract</title>The present paper applies recently developed consolidated indicator of the state financial security to the situation in Baltic States and some EU countries. The indicator summarises a number of economic and financial parameters relevant to the financial independence of the country. The resulting indicator demonstrates a reasonable correlation with sovereign Fitch rating both for Baltic States and the “old” EU countries, but Fitch rating gives more optimistic evaluation for old EU countries.</abstract>

Financial Security in the Baltic States: Comparison with Selected EU Countries

<abstract><title style='display:none'>Abstract</title>This study examines the effect of institutional quality and misery index on crime rate in Nigeria. Data sourced for the period of 1986–2016 from the Nigerian Police Force, National Bureau of Statistics, International Country Risk Guide (ICRG) and World Bank Development Indicators are employed. The study applies the ARDL approach to co-integration in estimating the model built for the study. The results show that there is a long-run relationship among the variables. It further reveals that institutional quality reduces crime rate significantly in the short run while economic misery increases the level of crime in Nigeria. These results imply that gradual improvements in institutional arrangements within democratic administrations would further provide a more effective and efficient peaceful means for settling disputes and re-alignments of socio-economic inequalities, which seem to be the main causes of criminal activities in Nigeria.</abstract>

Institutional Quality, Economic Misery and Crime Rate in Nigeria

<abstract><title style='display:none'>Abstract</title> Sustainability transition is changing the role and function of banks, specially their products and services also in relation to stakeholders. Banks are one of the main actors supporting the transition to sustainable economy. The purpose of this study is to emphasise the role of world’s largest banks in that process. Banks are slowly responding to the new demand of sustainability and responsibility, and they try to align with it. The paper is based on an overview of the world’s five largest banks that employ corporate social responsibility (CSR) reporting standards, together with detailed enumeration of pro-environmental activities included in the reports. The first section of this paper presents the most popular approaches to the problem at hand, as reported in professional literature. Section two presents the characteristics of the CSR actions in banks. The third section discusses the environmental actions of the biggest banks in Global Reporting Initiative (GRI) reporting the most popular standard for reporting non-financial information. And the last part of the paper presents the conclusions resulting from the article. The research was conducted using a variety of sources, such as scientific articles, statistical data, CSR reports of the world’s largest banks, as well reporting principles and standard disclosures. The basic method used in the process of writing was a critical analysis of literature and reports concerning the CSR reporting standards, environmental responsibilities of different kinds of entities, as well as own observations based on special reports of banks. In the article, also the analysis of financial market data, induction method and comparison method have been used. The main conclusions of the analysis of the CSR reports disclosed by the world’s largest banks confirm all three of the theses presented in the article. The findings suggest that the banks under study can be regarded as environmentally responsible entities. Their reports and disclosures are produced according to the internationally recognized standards. There are also critical opinions about the standards for reporting environmental information, but the weaknesses of reporting these aspects do not undermine the benefits of using the GRI guidelines. </abstract>

The Environmental Responsibility of the World’s Largest Banks

<abstract><title style='display:none'>Abstract</title>The paper presents theoretical issues of social innovation measurement due to its multidimensional context. The purpose of this paper is to review the theoretical background on the topic of social innovation concept and TBL approach and to propose the conceptual model for measuring the value of social innovation at an organisation’s level.The proposed measurement process for social innovation consists of four stages, which cover selection and implementation of the social innovation, identification of the scope of the social innovation, measurement and calculation of the consolidated index. Indicators for measurement value of social innovation are applied using the TBL approach. The conceptual model could be applied as a methodology for measuring value of social innovation.</abstract>

Measurement of Social Innovation at Organisation’s Level: Theoretical Issues

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Economics and Business

"Economics and Business" is a peer reviewed professional and international journal which includes the results of theoretical and applied research in the following areas of Business...

"Economics and Business" is a peer reviewed professional and international journal which includes the results of theoretical and applied research...