Global Journal of Economics and Business

Volume 6 - Issue 2 (2) | PP: 256 - 266 Language : العربية
DOI : https://doi.org/10.31559/GJEB2019.6.2.2
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Evaluation of the Contribution of the Accounting Information System to the Quality of the Financial Statements. Case Study of a Sample of Accountants and Accountants in Algeria

Korichi Kheireddine ,
Redjem Khaled ,
Harouz Nouralhouda
Received Date Revised Date Accepted Date Publication Date
6/12/2018 17/1/2019 31/1/2019 10/4/2019
Abstract
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


How To Cite This Article
Kheireddine , K., et al. (2019). Evaluation of the Contribution of the Accounting Information System to the Quality of the Financial Statements. Case Study of a Sample of Accountants and Accountants in Algeria . Global Journal of Economics and Business, 6 (2), 256-266, https://doi.org/10.31559/GJEB2019.6.2.2

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