أثر مخاطر نظم المعلومات المحاسبي على جودة المعلومات المحاسبية : دراسة ميدانية لعينة من محافظي الحسابات و محاسبي الشركات لولايات الوادي، ورقلة، بسكرة، الجزائر

الملخص EN

This study aims to identify the risks facing the accounting information system in the Algerian environment.

So that we could get to know and to identify the main reasons that lead to these risks and their impact on the accounting information and the measures taken to reduce these risks.

The study has reached the following results: the accounting information systems may be exposed to risks during its operation.

These risks are mostly due to internal reasons.

These risks affect the quality of the accounting information that is the outputs of this system.

Efforts have been made to improve the quality of accounting information.

Hence, to avoid potential risks measures must be taken to protect the accounting information system.