دور النظام المحاسبي المالي في تحسين جودة المعلومات المحاسبية

الملخص EN

This study aims to highlight the role of the financial accounting system in improving the quality of accounting information.

The financial accounting system was a response to the adaptation of international accounting standards with in the framework of accounting globalization, and an attempt to find a unified accounting language in which the financial accounting system focused on the need that accounting information have to have basic characteristics which guarantee its quality, and thus the providing financial statements that contain accounting information and required quality, that they are able to exceed the limits, are useful for their users, and help them to make decisions.

The study have found that the financial accounting system has a significant and effective role in improving the quality of accounting information through the characteristics it has, and this in turn is reflected when meeting the needs and requirements of its users, whether they are locals or foreigners.