Record Details

The impact of accounting information system on the informational content of the financial statements

Algerian Business Performance Review

View Archive Info
 
 
Field Value
 
Authentication Code dc
 
Title Statement The impact of accounting information system on the informational content of the financial statements
 
Added Entry - Uncontrolled Name هواري, أم كلثوم
غوالي, بشير
بوعلاق, مبارك
كلّيةالعلومالاقتصاديّةوالعلومالتّجاريّةوعلومالتّسيير مخبر الجامعة، المؤسّسة والتّنميّة المحلّية المستدامة
كلّيةالعلومالاقتصاديّةوالعلومالتّجاريّةوعلومالتّسيير مخبرالجامعة،المؤسّسةوالتّنميّةالمحلّيةالمستدامة جامعة ورقلة
كلّيةالعلومالاقتصاديّةوالعلومالتّجاريّةوعلومالتّسيير مخبرالجامعة،المؤسّسةوالتّنميّةالمحلّيةالمستدامة
 
Summary, etc. This study aims to highlight the role of accounting information system in terms of (the human element rehabilitation, the use of computer, the harmony with international accounting standards) in the activation of the informational content of the financial statements of a sample of economic enterprises in the Algerian accounting environment. For this purpose, 60 questionnaires were distributed on a sample of economic enterprises located in Ghardaia, Laghouat and Ouargla. Data analysis shows a statistically significant relationship between the activation of the informational content of financial statements and accounting information system in Algeria. A moral importance of using computer is highlighted compared to the non-moral importance of the rehabilitation of human element, and being in accordance with international accounting standards on the activation of the informational content of the financial statements in the Algerian accounting environment.
 
Publication, Distribution, Etc. Algerian Business Performance Review
 
Electronic Location and Access application/pdf
https://journals.univ-ouargla.dz/index.php/ABPR/article/view/755
 
Data Source Entry Algerian Business Performance Review; Vol 10 No 1 (2016): Numero 10 2019
 
Language Note eng
 
Terms Governing Use and Reproduction Note ##submission.copyrightStatement##