دور الخصائص النوعية للمعلومات المحاسبية في قياس الأداء المالي للمشروعات الصغيرة

Abstract EN

The main objective of this study was to identify the role of the qualitative characteristics of accounting information in measuring the financial performance of small projects.

To answer the questions and test the hypothesis of research, the researchers relied on the descriptive analytical method in showing and clarifying the theoretical aspect through previous studies, And the testing of hypotheses using the statistical program (SPSS), The questionnaire was distributed after evaluation and arbitration by a number of specialists on the sample of the research consisting of owners and managers of small projects operating in the Gaza Strip (30) single.

The research results show that the appropriate accounting information contributes significantly to the ability to make decisions in a timely manner, and helps in the management of small projects to perform their financial functions efficiently and effectively.

The study also recommended that banks should be encouraged to finance small projects at low interest rates by granting them financial concessions such as tax exemptions on the profits earned from their financing activities and other incentives.

Key words: Accounting Information, Financial Performance, Small Business.