أثر المعرفة المحاسبية على جودة المعلومات المالية في البيئة المحاسبية الجزائرية - دراسة ميدانية لعينة من المؤسسات الاقتصادية الجزائرية -

Résumé: this research aims to study the effect of the accounting knowledge on thequality of the financial information, presented according to the Algerian financial accounting system. To achieve this goal, we divided the research into two sides: theoretical and empirical. The theoretical part of the research included the presentation of intellectual concepts related to accounting knowledge, both explicit and implicit, the financial information quality and its specific characteristics. It also includes some relevant previous studies. As for the empirical side, it revolves around the effect of the accounting knowledge on the quality of financial information in some Algerian economic institutions. A questionnaire was distributed on a sample of account and those supervising the elaboration of financial statements in order to identify the extent of their familiarity with the explicit accounting knowledge, and the extent of their availability of skills, and demonstration of their values, ethics and professional behaviors regulating accounting practices. 160 questionnaires were valid for the analysis. The results of the empirical study showed the familiarity of the accountants with accounting knowledge, as well as their familiarity with the specific characteristics of the financial information presented in the financial statements of the studied economic institutions, and the effect of the accounting knowledge on the presented financial information’s quality according to the Algerian financial accounting system, in addition to the absence of statistically significant differences in both familiarity with explicit and implicit knowledge, as well as the availability of a financial information quality due to educational qualification, academic specialization, job position and professional experience. This study has presented a number of suggestions that decision makers should, within the Algerian accounting system, consider to ensure the achievement of a financial information quality and enhancing the accounting knowledge.

Publié dans la revue: