{"id":"https://openalex.org/W2955609304","doi":null,"title":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS","display_name":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W2955609304","mag":"2955609304"},"language":"ar","primary_location":{"id":"mag:2955609304","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/87106","pdf_url":null,"source":{"id":"https://openalex.org/S4210201690","display_name":"Economic Studies","issn_l":"1112-7988","issn":["1112-7988","2710-8627"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Economic Studies","raw_type":null},"volume":null,"type":"article","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/A5011771675","display_name":"\u0628\u0646 \u064a\u0648\u0633\u0641 \u062e\u0644\u0641 \u0627\u0644\u0644\u0647","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4403386610","display_name":"University Center of Aflou","ror":"https://ror.org/04ecnk821","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4403386610"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0628\u0646 \u064a\u0648\u0633\u0641 \u062e\u0644\u0641 \u0627\u0644\u0644\u0647","raw_affiliation_strings":["\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0628\u0627\u0641\u0644\u0648 \u0623"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062c\u0627\u0645\u0639\u064a \u0628\u0627\u0641\u0644\u0648 \u0623","institution_ids":["https://openalex.org/I4403386610"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043959916","display_name":"\u0645\u0639\u0627\u0634 \u0642\u0648\u064a\u062f\u0631","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0642\u0648\u064a\u062f\u0631 \u0645\u0639\u0627\u0634","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0644\u0641\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0644\u0641\u0629","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.50225357,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"1","first_page":"274","last_page":"294"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8564000129699707,"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":0.8564000129699707,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0689999982714653,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.051100000739097595,"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/public-sector-accounting","display_name":"public sector accounting","score":0.8009999990463257},{"id":"https://openalex.org/keywords/international-public-sector-accounting-standards","display_name":"International Public Sector Accounting Standards","score":0.9150000214576721},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.6510000228881836},{"id":"https://openalex.org/keywords/public-sector-financial-reporting","display_name":"government financial reporting","score":0.6460000276565552},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.9169999957084656}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30286288261413574}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2955609304","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/87106","pdf_url":null,"source":{"id":"https://openalex.org/S4210201690","display_name":"Economic Studies","issn_l":"1112-7988","issn":["1112-7988","2710-8627"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Economic Studies","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/W2906230606","https://openalex.org/W4412143354","https://openalex.org/W4411910675","https://openalex.org/W3212756249","https://openalex.org/W3186285082","https://openalex.org/W2888726872","https://openalex.org/W3166753169","https://openalex.org/W2954240854","https://openalex.org/W6885123934","https://openalex.org/W2989913726"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2019-07-12T00:00:00"}