الإفصاح المحاسبي الإلكتروني في المؤسسة الاقتصادية الجزائرية بين الواقع و متطلبات الإدارة الإلكترونية

الملخص EN

Algerian economic institutions cannot stay away from the developments of information technology in various aspects of the life of the business community; accounting disclosure as a necessary means for the presentation and publication of financial reports of enterprises, and bring them closer to the various parties interested in the institution, to make their economic decisions, in turn, needs to adapt to new developments Information technologies, and their use in the presentation and dissemination of financial reports of institutions through electronic disclosure, where the presentation and classification of information in the files of the institutions, be better technology, and better security, better business and better information, through the Extended Business Reports language (XBRL).