تقييم نظام المعلومات المحاسبي وأثره على جودة القوائم المالية دراسة حالة بالمؤسسة الوطنية للسيارات الصناعية Snvi

Résumé: This study aims to evaluate the accounting information system and assess its impact on the quality of financial statements at the National Company for Industrial Vehicles, in the Wilaya of Ouargla. The study endeavors to provide valuable insights and recommendations for enhancing the accounting information system and improving the quality of financial statements as effective tools for financial decision-making in enterprises. To address the research question, "Does the accounting information system contribute to ensuring the availability of decision-making information at the National Company for Industrial Vehicles?", a descriptive approach was adopted for both aspects of the study. The case study method and interviews were utilized to apply the standard checklist to assess the effectiveness of the accounting information system at SNVI Ouargla. Ultimately, the study concluded several key findings, notably the substantial impact of the accounting information system on the quality of financial statements and financial decision-making in companies. The system contributes significantly to achieving accuracy, reliability, and transparency of financial data. Moreover, it was found that the accounting information system has a tangible effect on the efficiency of financial statements and financial decision-making in companies. The study underscores the importance of investing in enhancing the accounting information system as a means to bolster an enterprise's ability to make effective financial decisions. Additionally, it highlighted the positive impact of the accounting system on company performance, as improving its quality enhances overall performance and increases market value, thereby playing a crucial role in enhancing and developing the quality of the company's financial statements.

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