Accounting reform's contribution to improving the quality of financial information : a field study

Abstract EN

This research paper aimed to study the accounting reform's contribution to improving the quality of financial information after more than 10 years of the application of the financial accounting system.

On this basis, a field study of 17 enterprises in the industrial zone of Sidi Bel Abbas was selected.

After a random selection of the sample, 378 questionnaires were distributed and the data was analyzed using the Statistical Package Analysis for Social Sciences program SPSS.

The study concluded that the impact of the accounting reform was positive and improved the quality of financial information despite some shortcomings that this study recommends to rectify in the future.