تعزيز جودة المعلومات المالية في سياق تطبيق النظام المحاسبي المالي لدى المؤسسات الاقتصادية الجزائرية: دراسة حالة مؤسسة البناء للجنوب BATISUD ورقلة

Abstract EN

The quality of financial information represents the most prominent concern of the users of the financial statements through the availability of the main characteristics of the financial statements in addition to the secondary characteristics that allow appropriate uses of that information.

strengthen the quality of financial information in application context financial accounting system I have Algerian economic institutions for the Algerian construction sector through a case study of the construction company of the south "BATISUD-OUARGLA".

this study concluded that the financial accounting system (SCF) requires institutions to provide financial information that has the qualitative characteristics of relevance, reliability, stability, and comparability, which allows upgrading the quality and level of transparency of that information, as this helps to measure the performance of institutions, as well as guide decision-making related to investors and lenders.

the different circumstances of processing financial information among the construction sector institutions are also reflected in the quality of the disclosed financial information, through the variation in the integrity of processing and preparation, in addition to the degree of organization and control.