دور النظام المحاسبي المالي في تحسين جودة المعلومات المحاسبية وحدة الأشغال الثانوية(2010-2012) دراسة حالة لمؤسسة البناء للجنوب والجنوب الكبير

Abstract

This study discusses the role of the Financial Accounting System in improving the quality of accounting information in BATI SUD Company (Secondary Works Unit) in addition to presenting the concepts of the Financial AccountingSystem , Accounting Information and Information's system. Another point has been discussed is illustrating their most important characteristics and defining the aims of both variables Financial Accounting System and accounting information In addition, we have tackled the applied study of the financial accounting system role to improve the quality of accounting information in a accounting financial department in this company after we presented its organizational forms. To study the role played by the financial accounting system in improving the quality of accounting information, we have adopted the descriptive and analytical approach to the collection and analysis of data and hypothesis testing. We came up to a set of results; we mention the most important one: The great role played by the financial accounting system, as well as accounting procedures to achieve the quality and to ensure the credibility of accounting information. The key words: a Financial Accounting System/ an Accounting Information/ an Accounting Information Quality Characteristics/ a Quality of Accounting Information/ an Information System

هدفت دراستنا إلى إبراز دور النظام المحاسبي المالي في تحسين جودة المعلومات المحاسبية في المؤسسة BATISUD ( وحدة الأشغال الثانوية مع) عرض مفاهيم لنظام المحاسبي والمعلومات المحاسبية ونظام المعلومات، وبيان أهم خصائصهم وتحديد أهداف من كل المتغيرين النظام المحاسبي المالي والمعلومات المحاسبية، ثم الدراسة التطبيقية لدور النظام المحاسبي المالي في تحسين جودة المعلومات المحاسبية من كل في المديرية المالية والمحاسبية بالمؤسسة، وذلك بعد تقديم تعريف للمؤسسة وهياكلها التنظيمية . ولدراسة هذا الدور الذي يلعبه النظام المحاسبي المالي في تحسين جودة المعلومات المحاسبية استخدمت المنهج الوصفي التحليلي لجمع البيانات وتحليلها واختبار الفرضيات، وتوصلت إلى مجموعة النتائج أهمها: الدور الكبير الذي يلعبه النظام المحاسبي المالي وكذلك الإجراءات المحاسبية في تحقيق جودة المعلومات المحاسبية، أو ضمان موثوقية ونوعية المعلومات المحاسبية . This study discusses the role of the Financial Accounting System in improving the quality of accounting information in BATI SUD Company (Secondary Works Unit) in addition to presenting the concepts of the Financial Accounting System , Accounting Information and Information's system. Another point has been discussed is illustrating their most important characteristics and defining the aims of both variables Financial Accounting System and accounting information In addition, we have tackled the applied study of the financial accounting system role to improve the quality of accounting information in a accounting financial department in this company after we presented its organizational forms. To study the role played by the financial accounting system in improving the quality of accounting information, we have adopted the descriptive and analytical approach to the collection and analysis of data and hypothesis testing. We came up to a set of results; we mention the most important one: The great role played by the financial accounting system, as well as accounting procedures to achieve the quality and to ensure the credibility of accounting information.