عياشي سومية, and بومود إيمان. “The Impact of the Application of Entreprise Ressources Planning (ERP) on the Development of Fiscal Control: A Case Study of the Tax Administration in the States of Annaba and Guelma”. el-Bahith Review 23, no. 1 (December 31, 2023): 255–269. Accessed April 21, 2025. https://elbahithreview.edu.dz/index.php/bahith/article/view/881.