مقاربة جودة المعلومة المحاسبية في النظام المحاسبي المالي الجزائري

Abstract EN

Accounting is a tool not a purpose of business; it provides accounting information used by stakeholders to take decisions.

Accounting information system is an outcome computer-based method for tracking accounting activity in conjunction with information technology resources.

To be useful the accounting information should satisfy the following criteria: understanding, relevance, reliability, comparability.

We will try in this paper to answer the main question: To what extent is the compatibility in the conceptual framework of financial accounting system with International Accounting Standards?