دور نظام المعلومات المحاسبي في تحسين جودة القوائم المالية في المؤسسات الاقتصادية الجزائرية دراسة عينة من المؤسسات بولاية ورقلة سنة 2018

Résumé: Our study aimed to highlight the role of the accounting information system in improving the quality of the financial statements in the Algerian economic institutions, to clarify their main characteristics and to determine the objectives of the variables of the accounting information system and the quality of the financial statements and to identify the role of the accounting information system in improving the quality of financial statements in institutions As a means to assist in the delivery of accounting information to those interested through the financial statements that are related to the quality of the characteristics of the accounting information provided by the accounting information system as final outputs in decision-making, The questionnaire was distributed to a sample of economic institutions in the state of Ouargla. In order to arrive at the results, the study was based on the descriptive and analytical approach. The study reached a number of results, the most important of which is the important role played by the accounting information system as well as the accounting procedures in order to achieve Quality of financial statements and ensure the reliability and quality of accounting information. Our study concluded that the accounting information system improves the quality of the financial statements and thus guarantees the users of these lists through the commitment of the institutions to apply the accounting information system to obtain the accuracy, integrity and credibility of the financial statements.

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