كفاءة وفعالية نظام المعلومات المحاسبي في تحسين جودة المعلومات المحاسبية دراسة حالة لمجموعة من المؤسسات الاقتصادية ورقلة 2023
Résumé: This study aimed at the efficiency and effectiveness of an accounting information system in improving the quality of accounting information, by presenting the theoretical literature on the efficiency and effectiveness of an accounting information system in improving the quality of accounting information and presenting some studies that dealt with the subject in addition to knowing the efficiency and effectiveness of an accounting information system in improving the quality of accounting information; Where the research relied on the descriptive approach in its theoretical part; On the practical side, the use of a field study by visiting the Electricity and Gas Distribution Corporation of Ouargla. A questionnaire was distributed to the study sample in order to know the level of using the accounting information system on the quality of accounting information. Significantly improve the quality of accounting information
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