MNL دور نظام المعلومات المحاسبي في جودة القوائم المالية"الميزانية نموذجا لدراسة حالة"دراسة حالة مديرية الصيانة بالاغواط

Abstract

This study aimed at shedding the light on the accounting information system within institutions as a way of delivering accounting information to interested individuals. This is done through lists and financial statements whose quality is linked to the characteristic of said information which the system presents as a final output that can be useful in decision making. This research was conducted through a practical study of the Maintenance Directorate of Sonatrach in Laghouat. In an attempt to apply the theoretical part to its practical counterpart, the study concluded that the accounting information system plays an important role in providing an authentic financial statement with a good quality for its users to rely on in making decisions.