النظام المحاسبي المالي ومدى تأثيره على جودة المعلومات المحاسبية

Abstract

This study aims to analyze the impact of the financial accounting system on the quality of accounting information issued by the Unit for the Manufacture of Electrical and Gas Equipment (UFMEEG), affiliated with the Algerian Company for Electrical and Gas Industries (SAIEG). The main research problem focused on the effectiveness of the accounting system applied in the unit in producing high-quality accounting information that meets the requirements of various users. The study adopted a descriptive-analytical methodology, and the research instrument was distributed to a sample of 15 accountants and financial managers in the unit. The study also relied on financial data extracted from the unit's financial statements for the period 2020-2022. The results showed that the financial accounting system applied in the unit contributes positively to ensuring the quality of accounting information, particularly regarding formal characteristics (accuracy, completeness, timeliness). However, some aspects related to content characteristics (comparability, understandability) need further development. The study revealed the necessity of developing the unit's financial accounting system through the adoption of integrated accounting systems, strengthening internal control mechanisms, and intensifying continuous training programs for accounting staff.