إسهامات النظام المحاسبي المالي في تحقيق خاصية الملائمة في القوائم المالية من وجهة نظر مستخدمي المعلومة المالية : دراسة ميدانية بولاية ورقلة

الملخص EN

This research aims to study the extent to which the financial accounting system contributes to achieving the property of suitability in the financial statements from the point of view of users of financial information.

To achieve this endeavor, we conducted a field study through a questionnaire form directed to a sample of 70 targets, 67 of which were retrieved.

This sample included some The employees of the tax authority in the state of Ouargla, and using the spss program, the answers obtained were analyzed.

The study concluded that the information in the financial statements is characterized by a high degree of suitability and that the quality of the financial information lies in meeting the needs of its users, and that the property of relevance affects the decision-making process.