مجلة السلام للعلوم الإنسانية و الاجتماعية
Volume 8, Numéro 1, Pages 73-86
2024-05-23

Designing An Accounting System That Guarantee Property Rights



Authors : Nedjoua Rayene .

Abstract

Accounting information systems are of great importance as their information outputs are considered the basis to make the administrative and financial decisions in institutions, and for these decisions to be highly effective, there must be an effective accounting information system goes through several stages when building it, including desgin and analysis. Property rights appear as outputs of the accounting information that depend on the quality of inputs and the process. Processing, recording, tabulating and summarzing its data. This leads us to pose the following problem: 1- the problem : how are accounting information systems designed to ensure property rights ?

Keywords

Accounting information systems ; Property rights ; Lists of property rights

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