دور محاسبة الفكرية في تعزيز جودة القوائم المالية

Abstract

"This study addressed one of the most pressing contemporary accounting issues, namely the role of intellectual accounting in enhancing the quality of financial statements at Sonelgaz, a company involved in electricity and gas production based in Ain Temouchent, Sidi Bel Abbès. The current study aimed to identify the role of intellectual capital, encompassing its three dimensions (human capital, structural capital, relational capital), on the quality of Sonelgaz's financial statements. To achieve its objectives, the study designed a suitable questionnaire and administered it to a sample of 35 employees from the finance and accounting department of the company. The hypotheses were tested using the statistical analysis software SPSS 26, revealing statistically significant effects between intellectual capital and financial statement quality, as well as relationships between the dimensions of intellectual capital and financial statement quality. The study was divided into two chapters: the first chapter covered the theoretical framework, while the second chapter focused on the practical framework. Key recommendations from the study included increasing the company's efforts to support creativity and innovation processes, preserving human resources with exceptional knowledge capabilities, continuously developing the organizational structure to enhance flexibility and support an environment conducive to intellectual capital development, and adapting accounting systems to keep pace with technological advancements capable of measuring intellectual capital."