تقدير الجودة الكلية للمعلومات المحاسبية الناتجة عن تطبيق النظام المحاسبي المالي في الجزائر : دراسة تطبيقية ببنك "القرض الشعبي الجزائري CPA" بتلمسان

الملخص EN

Algeria is one of the countries that have adopted curriculum reform in the accounting system through the transition from a planned system of national accounting to the application of financial accounting system in order to achieve a set of objectives including enabling the system to produce unparalleled financial information with high quality.

The aim of this intervention is to provide a statistical analysis of the subject of the quality of accounting information from the view point of employees through state bank "CPA" unit of Tlemcen in order to propose a linear model enables formula to estimate the overall quality of accounting information in light of the application of financial accounting system.

I n order to achieve the objectives of the study we developed a questionnaire and distributed it to a sample of 167 employees from the staff of the CPA Bank .we has been retrieved 153 questionnaire, and we used in processing a number of statistical techniques available in the program “Statistical Package for Social Sciences” SPSS to view and analyze the results of the study and testing the hypotheses set.

The study concluded that the application of the provisions and principles of financial accounting system SCF reflected positively on the quality of accounting information from the point of staff and allow the expression of economic reality.