واقع إشهار الحسابات الاجتماعية في الجزائر : دراسة ميدانية على مستوى الفرع المحلي للسجل التجاري بولاية سعيدة

Abstract EN

This study aims to shed some light on the commitment of the Algerian companies to publicizing their social accounts which is seen as a mechanism to enhance the level of disclosure and transparency in business environment.

The study displays the nature of the social accounts’ publicity from a purely legal perspective.

Moreover, a field study has been conducted at the level of the local branch of the commercial register in Saida.

The study concluded that the number of the commercial companies committed to the social accounts publicity has been increased over the period 2011-2014; however, the level of commitment of these companies was low, achieving a highest rate in 2014