The role of the financial accounting system in developing methods for evaluating financial performance, a case study of a sample of Algerian insurance companies using the factorial analysis of discriminatory (AFD) method.” For the period from 2010 to 2020

Abstract

Enter This study aims to highlight the extent of the contribution of the financial
accounting system in evaluating the financial performance of insurance companies in Algeria,
represented by two partners: the National Insurance Company (SAA) and the Algerian Insurance
Company (CAAT); This is done by comparing the financial performance before and after the
application of the financial accounting system during the period from 2000-2020, depending on the
financial statements (budgets) and using the distinguished factor analysis method with shedding
light on the financial performance and knowing the methods of its evaluation and addressing the
financial performance of insurance companies and identifying the most important indicators The
financial system used to evaluate it, then know the reality of the financial accounting system and
the accounting system in insurance companies.
The study found an impact of the financial accounting system on the financial performance of
insurance companies in the study sample due to the difference in financial performance before and
after the application of the financial accounting system, which contributed to many financial
indicators to improve the financial position of these companies