دور نظام المعلومات المحاسبي في تفعيل المحتوى الاعلامي للكشوف المالية " في البيئة المحاسبية الجزائرية

Résumé: This study aims at highlighting the impact of the accounting information system on the effectiveness of the Information content of the financial statements in the Algerian accounting environment. To achieve this goal, we had a look on several previous studies related to the subject and we made a link between them, for the sake of adjusting the variables of the study. The independent variable of this study, in the accounting information system, represents the human element, the computer, and the harmony in the treatment according to international accounting standards. Whereas, the dependent variable represents the Information content of the financial statements, whose effectiveness was measured by assessing the availability of qualitative characteristics in the financial reports, in addition to its achievement of the desired objectives. The hypotheses of the study were tested by conducting a field study including two questionnaires: The first one was addressed to a sample of academics and professionals who are interested in the field of accounting in Algeria, in order to take their views on the effectiveness of the accounting information system in providing financial statements, which have qualitative characteristics and achieve the desired objectives of helping its users in the decision-making process. Whereas the second one was addressed to the employees of the accounting and financial departments for a sample of economic institutions in different fields in order to know the effect of the variables of the accounting information system (human qualification, computer use, harmonization according to international accounting standards) on the Information value of the financial reports. The study showed the following results: - the academic and professional of the accounting field in Algeria agreed on the effectiveness and specificity of the financial reports produced by the accounting information system and that they achieve the desired objectives to meet the needs of users and help them in the decision-making process. -We also found that There is a statistically significant effect on the variables of the accounting information system when examining their effect on the effectiveness of the financial information content of the financial statements in the Algerian economic establishments, while the statistically significant effect of computer usage compared with the non-statistically significant effect of human qualification and conformity with international accounting standards When examining their combined effect. Our study recommended that the economic institutions should pay attention to the variables of the accounting information system and keep abreast with the most important developments related to it, which will necessarily reflect on the quality and effectiveness of the Information content of the financial statements that it produces

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