SCAEKأثر تطبيق نظام المعلومات المتكامل على جودة المعلومات المالية -دراسة حالة شركة الاسمنت لعين الكبيرة سطيف

Abstract

The growing importance and role of financial information in decision-making has made it necessary to find an information system through which any information can be obtained at the right time, in the appropriate amount, and at the lowest costs, as the type of information system used will determine the quality of the financial information produced and the extent of its reliability in making decisions. The ERP is one of the most important types of information systems currently used in economic institutions. This study aims to know the impact of the use of the ERP in improving the quality of the financial information issued by the SCAEK. In order to achieve this, the descriptive and analytical approach was adopted to gain familiarity with the theoretical side of the subject, the data and information used in the theoretical and practical aspects were collected using several tools, including personal interviews and a questionnaire. It was concluded that the use of ERP contributes greatly to improving the qualitative characteristics of financial information (relevance, credibility) and thus contributes to improving the quality of financial information issued by SCAEK.