قياس جودة نظام المعلومات المحاسبي في المؤسسة الاقتصادية و علاقته بتحسين اتخاذ القرار الاستثماري الرأسمالي: الاستثماري الرأسمالي : دراسة تطبيقية على مؤسسة "باورفول إنشاءات كبرى للأشغال العمومية"- ولاية جيجل

الملخص EN

This research paper aims to highlight the relationship between the quality of the Accounting Information System (AIS) and the improvement of the process of capital investment decision-making, by raising the problem of the study on an Algerian company named “Powerful Inchaat Kobra”, whose AIS quality was measured based on a standard list.

This list brings together various measures of AISs quality and verifies their application.

It was also relied on an interview list, which was distributed on decision-makers in the company in order to test the extent of a correlation between the two variables of the study by calculating the Pearson Correlation Coefficient.

As a result, the AIS of this company is characterized by a high percentage of quality, which helps the decision-makers to make rational decisions.