Regue, Zineb, Hadj Mohammed Regue, and Azouz Makhloufi. “International Challenges for Algerian Small and Medium Enterprises to Find a Common Accounting Language”. The International tax journal 52, no. 6 (November 2, 2025): 3191–3207. Accessed November 17, 2025. https://internationaltaxjournal.online/index.php/itj/article/view/314.