أثر ممارسات المحاسبة الإبتكارية على جودة المعلومات المحاسبية في المؤسسات الاقتصادية : دراسة استطلاعية لعينة من الأكاديميين، محاسبين معتمدين، محافظي حسابات بولاية بسكرة

Abstract EN

This study aims to highlight the effect of creative accounting practices on accounting information quality in economic institutions, trying to apply this through an exploratory study for a sample of 54 of academics, CPAs and statutory auditors of Biskra state, using the questioner tool and “Microsoft Excel 2018” for unloading data and the Statistical Packages for Social Sciences SPSS V25 for processing data, analyzing and explaining results, also the descriptive analytical approach was used, The study concluded that there are direct negative effects as a result of the use of creative accounting methods on the accounting information in the financial statements and its quality, by misleading the results of the business and the financial position of the institutions and concealing their true status, without violating the laws and accounting standards to achieve the objectives of management at the expense of other parties, therefore it has become necessary to reveal these practices and verify the reliability and fairness of the accounting information disclosed in the financial statements, by using supporting tools such as governance and its internal and external mechanisms.