{"id":"https://openalex.org/W2943047874","doi":null,"title":"LE NOUVEAU SYSTEME COMPTABLE ALGERIEN","display_name":"LE NOUVEAU SYSTEME COMPTABLE ALGERIEN","publication_year":2009,"publication_date":"2009-07-15","ids":{"openalex":"https://openalex.org/W2943047874","mag":"2943047874"},"language":"fr","primary_location":{"id":"mag:2943047874","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/21274","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011122130","display_name":"Ouarda Dib","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I121407953","display_name":"Sonatrach (Algeria)","ror":"https://ror.org/05hen7093","country_code":"DZ","type":"company","lineage":["https://openalex.org/I121407953"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"Ouarda Dib","raw_affiliation_strings":["Sous Directeur Normalisation Comptable, Sonatrach/Direction Coordination Groupe Finances, Hydra, 16100,Algerie T\u00e9l: (213) 21 54 70 00 poste 4526 Fax : (213) 21 54 73 44"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sous Directeur Normalisation Comptable, Sonatrach/Direction Coordination Groupe Finances, Hydra, 16100,Algerie T\u00e9l: (213) 21 54 70 00 poste 4526 Fax : (213) 21 54 73 44","institution_ids":["https://openalex.org/I121407953"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5011122130"],"corresponding_institution_ids":["https://openalex.org/I121407953"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"2","first_page":"36","last_page":"42"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7020999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7020999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.24320000410079956,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.007400000002235174,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-reform","display_name":"accounting reform","score":0.656000018119812},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.5979999899864197},{"id":"https://openalex.org/keywords/public-sector-financial-reporting","display_name":"government financial reporting","score":0.453000009059906}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.32108426094055176},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.3165091276168823}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2943047874","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/21274","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3183261152","https://openalex.org/W2789004108","https://openalex.org/W2954567714","https://openalex.org/W4225345750","https://openalex.org/W4412179204","https://openalex.org/W2804794661","https://openalex.org/W4411762328","https://openalex.org/W3120778791","https://openalex.org/W3190805213","https://openalex.org/W2923753820"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2019-05-09T00:00:00"}
