{"id":"https://openalex.org/W3157795877","doi":null,"title":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0647\u0646\u0629 \u0645\u062d\u0627\u0641\u0638 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062f\u0639\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0625\u0628\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u2013 \u0646\u0638\u0631\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629","display_name":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0647\u0646\u0629 \u0645\u062d\u0627\u0641\u0638 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062f\u0639\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0625\u0628\u062f\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u2013 \u0646\u0638\u0631\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629","publication_year":2019,"publication_date":"2019-06-20","ids":{"openalex":"https://openalex.org/W3157795877","mag":"3157795877"},"language":"ar","primary_location":{"id":"mag:3157795877","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/149967","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","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/A5017273852","display_name":"\u0639\u062c\u064a\u0644\u0629 \u0645\u0640\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210115782","display_name":"University of Ghardaia","ror":"https://ror.org/02ck5yd04","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210115782"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0639\u062c\u064a\u0644\u0629 \u0645\u0640\u062d\u0645\u062f","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u063a\u0631\u062f\u0627\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u063a\u0631\u062f\u0627\u064a\u0629","institution_ids":["https://openalex.org/I4210115782"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017165305","display_name":"\u0642\u0646\u064a\u0639 \u0623\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210115782","display_name":"University of Ghardaia","ror":"https://ror.org/02ck5yd04","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210115782"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"\u0642\u0646\u064a\u0639 \u0623\u062d\u0645\u062f","raw_affiliation_strings":["\u062c\u0627\u0645\u0639\u0629 \u063a\u0631\u062f\u0627\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u062c\u0627\u0645\u0639\u0629 \u063a\u0631\u062f\u0627\u064a\u0629","institution_ids":["https://openalex.org/I4210115782"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210115782"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.44533258,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"1","first_page":"49","last_page":"63"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.34060001373291016,"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/T12378","display_name":"Accounting Education and Careers","score":0.34060001373291016,"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":0.295199990272522,"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":0.17870000004768372,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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-managers","display_name":"accounting managers","score":0.49399998784065247},{"id":"https://openalex.org/keywords/professional-competence","display_name":"professional competence","score":0.7350000143051147},{"id":"https://openalex.org/keywords/accounting-innovation","display_name":"accounting innovation","score":0.4059999883174896},{"id":"https://openalex.org/keywords/future-of-accounting-profession","display_name":"future of accounting profession","score":0.7080000042915344}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.27307093143463135}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3157795877","doi":null,"is_oa":false,"landing_page_url":"https://www.asjp.cerist.dz/en/article/149967","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":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W6903900679","https://openalex.org/W2923416443","https://openalex.org/W4411763366","https://openalex.org/W2910869426","https://openalex.org/W3093421951","https://openalex.org/W7171602960","https://openalex.org/W2935721845","https://openalex.org/W2938686129","https://openalex.org/W2907659307","https://openalex.org/W3116523827"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-24T07:57:37.273135","created_date":"2021-05-10T00:00:00"}