تقييم مدى مساهمة نظام المعلومات المحاسبي في جودة القوائم المالية : دراسة حالة عينة من محافظي الحسابات و المحاسبين في الجزائر

Abstract EN

This study, aims to identify the contribution of the accounting information system to the quality of financial information in the Algerian environment.

We analysed 40 questionnaires distributed among accountants in accounting institutions and offices in OUARGLA- ALGERIA.

The results of the analysis showed that the accounting information system affects the quality of financial information.

Through its components, as the documentary collection has a strong impact on the credibility of the information and the human elements that are characterized by expertise and efficiency able to improve information and the presence of technology within the system contributes to improve the accuracy and timeliness of information