دور نظام المعلومات المحاسبي في تحسين الاداء المالي

Abstract

This study aimed to highlight the contribution of the accounting information system in improving the financial performance of the Saidal collection, as the accounting information system is an effective tool in producing accounting information that enables us to evaluate financial performance, using some financial ratios and indicators that help in the evaluation process in order to make decisions to improve its financial performance, using the descriptive analytical approach in the theoretical aspect, while a case study approach was used on the field side through the study and analysis of special financial statements. of the institution and the presentation of its results. The study reached many results, the most important of which are: In order to ensure the success of the process of evaluating the financial performance of Algerian economic institutions, the outputs of the accounting information system must be accurate and of quality that reflect reality and are far from shading in order to reach decisions that will improve financial performance Finally, the study recommended the need for economic institutions to have competencies and specialists in financial analysis in order to evaluate financial performance effectively.