دور نظام المعلومات المحاسبي الالكتروني في تحسين جودة القوائم المالية للمؤسسة الاقتصادية دراسة حالة مؤسسة اتصالات الجزائر المديرية العملية - ورقلة -

Résumé: This study aims to know the role of electronic accounting information systems in improving the quality of financial statements in the economic institution, and this is by showing the extent to which the electronic accounting information system contributes to improving the quality of the financial statements in the institution under study. In order to prove the extent of their validity, the descriptive approach was relied upon in The theoretical aspect of presenting concepts about the electronic accounting information system and the quality of financial statements. As for the case study, it was at the level of the Algeria Telecom Corporation - Ouargla - using an interview, observation, and questionnaire form as a main tool for collecting information, in addition to reviewing documents and financial statements. The study concluded several results, the most important of which is that there is efficiency and effectiveness of the electronic accounting information system within economic institutions and its important role in rationalizing decisions, in addition to the fact that the accounting information extracted from the electronic accounting information system under the financial accounting system has the qualitative and secondary characteristics of accounting information and is consistent with international accounting standards. Which is reflected in the quality of the financial statements and contributes to the satisfaction of most users of the financial statements inside and outside the organization.

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