مساهمة جودة المعلومات المحاسبية في تفعيل البعد الاستراتيجي للمحاسبة المالية بمشاركة المحاسبين : دراسة حالة مؤسسة الإسمنت (SCT)‎- تبسة

الملخص EN

This study aimed to know the contribution of the quality of accounting information in activating the strategic dimension of financial accounting through the participation of accountants to enhance this interactive relationship, and to achieve the objectives of the study, a questionnaire was designed and distributed to a sample by comprehensive inventory, which included 26 accountants within the Department of Finance and Accounting of the Cement Corporation (SCT) Tebessa, And analyzed using (SPSS.v26) program.

The study concluded that there is an effect of the participation of accountants as a modified variable in the relationship of the quality of accounting information to strategic financial accounting, which led to raising the explanatory ability and explaining an additional significant percentage (01.6%) of the variance in the dependent variable (strategic financial accounting), and that this effect was partial