دور النظم المعلومات المحاسبيةٌ في المعالجة المحاسبيةٌ للأجور و الرواتب

Abstract

Our study aimed to highlight the role of accounting information systems in the accounting treatment of wages in the Directorate of Local Administration of Ain Temouchent State, and to define the variables which are : the accounting information system and wages and salaries , and talk about their details, and in order to know how accounting information systems are used for the accounting treatment of wages as an important topic because it shows the work of employees of the wage accounting department in public institutions, and shows the effectiveness of accounting information systems in the institution in organizing, facilitating and monitoring work, and tracking the details and operations that take place in an institution regarding employees and paying their salaries and entitlements, and to answer the problem raised objectively, a field study was conducted in the Directorate of Local Administration of Ain Temouchent State, and to reach the results of the study, the descriptive analytical approach and the case study approach were relied upon, and the study reached a set of results, the most important of which is the significant role played by the accounting information system in the accounting treatment of wages. Our study concluded that the accounting information system performs the accounting treatment of wages as one of the operations The operational tasks it is responsible for