مساهمة المعلومة المحاسبية في اتخاذ القرار التمويلي

الملخص EN

The study aims at clarifying the impact of accounting and the role it plays in enabling the organization to know the processes that have taken place and the financial implications associated with the operations.

In addition to that, accounting assists the administration in carrying out its various functions, mainly in planning, control and decision-making.

For, the more accounting information is available, the more accurate, reliable and punctual is, the more it helps to make an appropriate financing decision able to translate the financing strategy of the institution which leads us to achieve the objective of maximizing the market value of the institution in return of reducing the risks to which it is exposed.