تموشنتنظام المعلومات المحاسبية كمعيار لترشيد القرارات الإستراتيجية دراسة حالة مؤسسة اقتصادية –الشركة الجزائرية للكهرباء و الغاز

Abstract

This study aims to identify the effectiveness of accounting information systems on those responsible for making decisions in the organization, as these systems imposed their presence in the accounting and finance department, due to the results they reached and their ability to face risks. And giving solutions to all the problems that may lead to the deterioration of the production capacity of the institution, as well as that the accounting information was translated flexibly and converted into financial statements characterized by quality, reliability and relevance, without neglecting the accuracy and speed that it provides us when studying these systems. This directly affects the decisions taken by the decision maker, which are strategic decisions of their kind. Where this study relied on a case study of an economic institution by presenting a questionnaire as a tool to know the effectiveness of accounting information systems as a criterion for rationalizing strategic decisions.