أهمية استخدام بطاقة الأداء المتوازن في تحسين كفاءة نظام المعلومات المحاسبي : دراسة حالة المؤسسة الوطنية للدهن وحدة سوق اهراس

الملخص EN

The study mainly aimed to reveal the importance of applying the balanced scorecard in improving the efficiency of the accounting information system within the algerian economic establishment, with a case study at the National painting establishment in the state of souk ahras.

In order to achieve the objectives of the study, the information was collected based on the questionnaire form that was designed to measure the perceptions of the frameworks of the studied institution towards the importance of applying the balanced scorecard in improving the efficiency of the accounting information system.

The SPSS program was used in data analysis, and the study basically concluded that the application of the Balanced Scorecard as an integrated management system in economic institutions seeks to direct and improve performance and raise the effectiveness of the enterprise, including the accounting information system.