نظام المعلومات المحاسبي و دوره في تعزيز جودة المعلومة المحاسبية- منصة axis مشروع مؤسسة اقتصادية ضمن القرار 008

Abstract

This study aims to analyze the role of the Accounting Information System (AIS) in enhancing the quality of accounting information, through the AXIS software as a locally developed start-up project within the Algerian environment under Decision 008. The study addresses the following research problem: To what extent does the accounting information system embodied in the AXIS software contribute to improving the quality of accounting information in terms of relevance, reliability, and comparability? To address this problem, the study adopted a descriptive-analytical approach supported by a case study, involving the direct operation of the software, documented functional testing scenarios applied to real data, and a personal interview with the accountant using the software. The study found that AXIS fulfills the core components of an accounting information system and performs its functions of collecting, processing, and storing data and generating reports. It enhances relevance through real-time posting and instant updating of balances and financial statements, and supports reliability through validation controls that reject defective journal entries at their source. Furthermore, it incorporates an integrated internal control system — role-based access control (RBAC), electronic signature and audit trail, segregation of duties, encryption, and backup — that outperforms the system currently used in the office under study. Accordingly, the three sub-hypotheses and, in essence, the main hypothesis were confirmed, while acknowledging that these automated controls remain complementary to professional judgment and human intervention rather than a substitute for them.