نظام المعلومات المحاسبي ودوره في تحسين جودة القوائم المالية في المؤسسات الإقتصادية

Abstract

This study aims to identify the significant role that the accounting information system plays in improving the quality of the financial statements in the economic institution and based on the problem of how the accounting information system can contribute to improving the quality of the financial statements, as we followed in this study the descriptive and analytical approach, by highlighting Concepts, objectives and characteristics related to each of the two variables, the accounting information system and the quality of the financial statements, where the quality of the financial statements lies in the accurate and reliable accounting information provided by the accounting information system. In order to verify this study, we applied the mechanism of the accounting information system to the Biskra Cable Industry Corporation by identifying the corporation's inputs and how to process these inputs and outputs represented in the financial lists and applying the financial analysis on these lists in order to know the financial position of the corporation. الملخص Through our study, we have reached a set of results represented in the fact that the accounting information system is one of the most important systems that help the organization to continue its activity as a source of information flow, and that it relies in recording its inputs on documents that prove the set of operations that it carried out, and this is what makes its inputs characterized With accuracy and credibility, and the adoption of the accounting information system in the processing process on electronic devices such as programs and computers, allows it to process a huge amount of inputs in a timely manner and free of errors, which gives the accounting information contained in the financial statements appropriate and credible, and this improves the quality of the financial statements represented in The outputs of the accounting information system, and the quality of these outputs, through analysis, helps to know the exact financial position of the institution.