The Reality of Applying Corporate Governance Charter Principles in Algeria- A Case Study of the Idoug Company in Annaba- Algeria

Abstract

This study aims at introducing the corporate governance charter issued in Algeria and the extent of Idoug Company commitment to its principles. To achieve this goal, a questionnaire was distributed to a sample of 30 employees working in the company in order to test the hypotheses and analyse the questionnaire via SPSS version 20. This is done by using alpha- cronbach, arithmetic mean, standard deviation and T- Test for one sample. The study concluded that the company applies the principles of the corporate governance charter. The study also proved that Idoug is very interested in governance as evidenced by its organization of training courses and the availability of a written guide on corporate governance in line with the company’s specificity. The study recommended that the company should continue its efforts in establishing and strengthening the principles of governance. In view of the positive results achieved by the Idoug Company, we recommend that the legal obligation of Algerian companies to implement the principles of governance should be accelerated and that the institutional and legal framework should be provided as an appropriate environment.