دور تكنولوجيا المعلومات في تحسين جودة القوائم المالية دراسة حالة : مؤسسة إتصالات الجزائر وحدة ورقلة

Résumé: This study aims to know the effectiveness of information technology in improving the quality of the financial statements, and also to highlight the effective role of information technology in developing the quality of the financial statements and its ability to correct future suggestions and expectations related to the financial statements, where the importance of this study lies in the optimal use of various aspects of information technology In the science of accounting, especially in terms of the quality of the financial statements, in order to improve the profession and increase its effectiveness, and in order to answer the problem of our topic, we relied on the descriptive analytical approach in both sides of the study, and in order to understand our subject, we used the case study approach related to the applied side that was done in Algeria Telecom Corporation Ouargla unit, and in the end, our study concluded a set of results, the most important of which are: The reality of the use of information technology in Algeria Telecom Corporation Ouargla unit is represented in the use of multiple programs and high-quality techniques, and also the use of information technology in the institution is of great importance in improving the quality of its financial statements, Also, there is a significant impact of information technology on the quality of the financial statements by increasing its effectiveness. Finally, information technology has an effective role in contributing to improving and developing the quality of the financial statements of the institution, and this increases its credibility and transparency

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