Evaluation of corporate governance practices in Algerian small and medium sized enterprises : case of an industry SME in Chlef

الملخص EN

This study aims to identify the level of corporate governance in Algerian small and medium sector through the theoretical and empirical research.

This research used the interview method to collect the essential data of this study, the concerned persons of this study were the general director, the secretary general, the accountant, the employees department chief and the financial and accounting department chief, the results of this paper shows the corporate governance in the studied enterprise are quite good but the mechanisms of corporate governance are not enabled as it should be, the enterprise do not pay importance to the external stakeholders, also this study comes to a result from the theoretical part that the level of corporate governance in Algerian SMEs is still weak, as great efforts need to be provide and do not just depend on released laws and legislations related to corporate governance practices.