دور التدقيق في تحسين جودة المعلومات المحاسبية في ظل تكنولوجيا المعلومات : دراسة ميدانية لعينة من الخبراء المحاسبين و محافظي الحسابات في ولاية تيارت

الملخص EN

The aim of our study is to know the impact of investment in information and communication technology on enterprises profitabilty, through finding the relationship between investment in information and communication technology and profitabilty ratios , as return on equity and return on Assets; The study has been applied on a sample of the Algerian petroleum enterprises during the period (2010-2014), and we have used the multiple linear regression method through the statistical program EVIEWS9, Finally we found that there is no relationship between investment in information and communication technology and return on assets, and negative relationship between investment in information and communication technology and return on equity, in wich the increase of investment in information and communication technology reduce the return on equity