دور نظام المعلومات المحاسبي في إعداد بطاقة الأداء المتوازن

الملخص EN

The purpose of this study is highlight the major role played by the accounting information system in setting up a balanced scorecard.

To achieve this, various financial and non-financial indicators were extracted from the accounting information system in order to create the Balanced Scorecard.

The Balanced Scorecard was applied to Al-Ziban Mil Company in Al-Qantara-Biskra - as an evalution tool by using four axes of the card within the company to identify the strengths and weaknesses of its performances in order to enhance and treat them.

Thus, the current study revealed that the company relies heavily on three axes: financial, customers and internal processes to a high degree from one hand while on the other hand learning and growth to a lesser