أثر المعرفة المحاسبية على جودة المعلومات المالية

الملخص EN

This study aimed to determine the impact of accounting knowledge on the quality of financial information from the point of view of a sample of accounting professionals in Bordj Bouariridj city.

To achieve this aim a questionnaire has been applied as measurement tool,after checking its psychometric properties.

The study concluded a wide availability of accounting knowledge in accountants society in varying degrees.it showed also that the members of the study sample are agree on the availability of qualitative characteristics of financial information produced in Algerian economic entities.

The study also found that accounting knowledge has a limited impact on the qualitative characteristics of financial information.