تأثير أخلاقيات مهنة المحاسبة على الخصائص الأساسية لجودة المعلومة المالية

الملخص EN

The aim of this paper is to measure the impact of the ethics of the accounting profession on the fundamental characteristics of financial information, which are represented in relevance and reliability.

In order to achieve this aim.

A questionnaire was distributed to the study sample.

which consists of a set of accounting and financial staff in enterprises and The professional Accountants from 16 Algerian states.

Statistical package for the social sciences (SPSS) was used to analyze the data and test the hypotheses.

The results show that there is agreement on the importance of accounting ethics and its impact on the work of the accountant, on the other hand, accounting ethics have an important role and a significant impact on the fundamental characteristics of financial information.