مجلة أداء المؤسسات الجزائرية
Volume 5, Numéro 10, Pages 147-168

أثر نظام المعلومات المحاسبي على فاعلية المحتوى الاعلامي للكشوف المالية

الكاتب : هواري أم كلثوم . غوالي بشير . بوعلاق مبارك .

الملخص

This study aims to highlight the role of accounting information system in terms of (the human element rehabilitation, the use of computer, the harmony with international accounting standards) in the activation of the informational content of the financial statements of a sample of economic enterprises in the Algerian accounting environment. For this purpose, 60 questionnaires were distributed on a sample of economic enterprises located in Ghardaia, Laghouat and Ouargla. Data analysis shows a statistically significant relationship between the activation of the informational content of financial statements and accounting information system in Algeria. A moral importance of using computer is highlighted compared to the non-moral importance of the rehabilitation of human element, and being in accordance with international accounting standards on the activation of the informational content of the financial statements in the Algerian accounting environment.

الكلمات المفتاحية

The informational content of the financial statements, the rehabilitation of the human element, the use of computer, the International Accounting Standards.