Accounting & Finance

The PhD program in the Division of Financial and Accounting Sciences with a specialization in Accounting and Finance 

Accounting is an important science in our lives, and at the level of financial institutions in particular. The importance of studying them lies in the following points:

• Contribute to the preparation of statements and final accounts showing the results of profit or loss.

• The need for periodic reports and records that document the work of the institution on a daily basis.

• Know the results of the project accurately, whether it is profit or loss.

• Searching for and strengthening strengths, identifying weaknesses and working to correct them.

• Avoid falling into the trap of accumulated debts, and seek to get rid of them or reduce their effects.

Based on this concept, the importance of this project came, especially with the close link of accounting with both collection, whose revenues are outputs of the accounting system, and with its pivotal role in the national economy, as well as with auditing that aims to give an honest picture of the validity and efficiency of the financial statements, in terms of the sincerity of their expression of the results achieved by the institution. Thus, this information becomes a valid decision-making tool by all parties related to the institution, especially the tax administration and potential investors.

The training in financial sciences aims to enhance and develop the competencies of doctoral students, whether from the scientific or pedagogical side, and to deepen their theoretical knowledge and applications in the field of financial management of institutions, through:

• Developing and strengthening the research capabilities and skills of doctoral students, through the development of their analytical and methodological knowledge to prepare scientific research and studies that address modern problems in the field of financial sciences, especially with regard to the development of accounting and tax systems, and the modernization of accounting and auditing standards and their adaptation to the Algerian environment.

• Mastery of methodological tools specific to the field of specialization, and the ability to understand, analyze and apply them.

• Strengthening and upgrading the capabilities of doctoral students in various aspects of financial and fiscal management of institutions, through lessons, lectures, workshops and discussions during the training period, with the help of professors with experience and experience from inside and outside the university, and participation in study days, forums and seminars directly related to the specialization.

• Completion of doctoral theses related to specialization, addressing realistic and scientific problems in the fields of accounting, auditing, collection, and providing practical solutions that contribute to improving the performance of institutions, and thus to the development of the national economy.

• Understand and develop the ability to communicate and interact within different intellectual and educational references, and develop students' critical thinking.