أثر استخدام نظام المعلومات المحاسبي الإلكتروني في خلق ميزة تنافسية بشركات المساهمة الجزائرية : دراسة حالة شركة المطاحن لكبرى للجنوب لولاية بسكرة-الجزائر

الملخص EN

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The study aimed to study the impact of the use of the electronic accounting information system in creating a competitive advantage in Algerian shareholding companies examining the case of the Grand Mills Company for the southern state of Biskra-Algeria-where the questionnaire was relied upon as a scientific tool for the study, which was distributed to the target sample, Including 30 forms, distributed to the staff of the Grand mills of the South in Biskra, and the SPSS programme was used to test the validity of the hypotheses.

The study concluded that there is a correlation between the E-accounting information system and the innovation and quality dimension in the institution in question, while we found that the E-accounting information system does not affect the improvement of product quality and its cost at a significant level of 0.

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