أهمية جودة المعلومات المحاسبية في ترشيد القرارات

Abstract

The aim of this study is to highlight the contribution of the quality of accounting information in the rationalization of decisions in the economic institution ;because of the importance of quality of accounting information in making the right decisions and to achieve this goal ; we chose the Algerian water company a unit of biskra as a sample of economic institution . So that we diagnosed the reality of decision marking in the institution ; a well as the extent to which the characteristics of the quality of accounting information used in making the appropriate decision were available ;and we used a questionnaire addressed to department manager ; sub at the level of the Algerian water company a unit of biskra where it was analyzed and processed . The results of the study showed that there is a statistically significantrelationship for the quality variable of accounting information as a group on decision rationalization . when examining the relationship between each dimension of the quality of the accounting information on the rationalization of the decision independently of the institution .we found that there is a statistically significant relationship for the quality of the accounting information in terms of its relevance .timing and comparability in rationalizing the decision while there is no statistically significant relationship for the reliability of the quality of the accounting information .on the rationalization of the decision in the Algerian water corporation and the agency of biskra