دور نظام المعلومات المحاسبية في تحسين جودة المعلومات المحاسبية في المؤسسة الاقتصادية

الملخص EN

The objective of this study is to clarify the role of accounting information system in improving the quality of accounting information.

The accounting information system in the economic institution plays an important role at all levels, especially in providing accounting information to the different decision makers.

Basic characteristics guarantee their quality.

One of the most important results is that the adoption by Algerian economic institutions of an effective accounting information system that relies on the modern elements and is keen to adhere to accounting principles, procedures and standards will have a set of effects on accounting information, which will positively affect their output with basic characteristics such as suitability and reliability.

The quality of accounting information is guaranteed by the effective accounting information system through which it aims to improve the quality and reliability of accounting information.