دور نظام المعلومات المحاسبية في الحد من الفساد المالي و الإداري في البنوك التجارية : دراسة عينة من البنوك التجارية في ولاية قسنطينة

الملخص EN

The purpose of this study is to highlight the important role of the accounting information system in commercial banks, to reduce the impact of weak financial and administrative management.

The research was based on the descriptive analytical approach, and the analysis of Information gathered from a sample of commercial bank officials in Constantine.

The research concluded that the components of the accounting information system have an effective role in reducing misappropriation, tax evasion, and money laundering.

And contributes to the limitation of administrative abuses, such as falsification, and corruption, but can not have any impact on the misuse of authority.

In light of the results, the research recommended further exploitation of the system of accounting information, aimed at a reliable, controllable management, and directly linked to the decision making.