دور نظام المعلومات المحاسبي في تحسين الأداء المالي للمؤسسة الإقتصادية دراسة حالة مديرية توزيع الكهرباء والغاز لولاية تمنراست خلال الفترة من 2019 إلى 2021

Résumé: The study aimed to highlight the role of the accounting information system in improving the financial performance of an economic enterprise. This study was applied to the Electricity and Gas Distribution Company of Tamanrasset Province during the period (2019-2021), relying on the descriptive approach in the theoretical part and the case study method in the practical part. To understand the field impact of this study, we applied financial analysis tools and methods to the company's financial statements (the balance sheet, the income statement). The study reached several conclusions, the most important of which are: the company achieved financial balance during the study period, and despite achieving negative liquidity ratios, profitability ratios, funding ratios, and returns during the study period, the company remained financially independent. The accounting information system plays a significant role in the Electricity and Gas Distribution Company, as the adopted accounting information system in the company contributed to increasing the effectiveness of using the available resources, particularly financial resources, leading to more effective decision-making with financial implications, which in turn improved the financial performance of the company.

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