Please use this identifier to cite or link to this item: http://dspace.univ-ouargla.dz/jspui/handle/123456789/12477
Title: أثر تطبيق النظام المحاسبي المالي على جودة المعلومات المالية بعد 5 سنوات من التطبيق دراسة ميدانية لعينة من المحاسبين و محافظي الحسابات بمدينة ورقلة خلال فترة (مارس/أفريل 2016)
Authors: رمضاني, بشير
محمد زرقون
Keywords: النظام المحاسبي المالي
،جودة المعلومات المالية
financial accounting system,
the quality of financial information
Issue Date: 25-Jun-2016
Abstract: جامعة قاصدي مرباح -ورقلة- كلية العلوم الاقتصادية و العلوم التجارية و علوم التسيير The present study aims to know the effect of the financial accounting system application (SCF) on the quality of information within the exercise of five years. That is the factor that led us to assess the quality of financial information, stand on the most important points that have affected the role of financial information as a reliable means to make financial decisions, and the extent of benefit for all parties in light of the Algerian accounting environment. The study results could be summarized as follows: - The financial accounting system provides the institutions with financial information that help the users objectives for the financial statements. - The financial accounting system provides high quality of financial information. - The Financial accounting system satisfies the financial information users needs in general after its implementation.
Description: جامعة قاصدي مرباح -ورقلة- كلية العلوم الاقتصادية و العلوم التجارية و علوم التسيير علوم مالية ومحاسبية
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/12477
ISSN: sa
Appears in Collections:Département des sciences commerciales - Master

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