دور التكنولوجيا المعلومات والاتصال في تطوير وعصرنة الممارسات المحاسبية

Abstract

"The purpose of this study is to highlight the role of information technology and its influence on the aconmic institutions, because enterprises have become modern and their accounting systems, includding the evolution of accounting systems, in order to obtain high-quality information and turn it into financial reports to help users make the best decisions. An institution with a commercial, economic, and service nature was chosen, which is the Algerian Post. In our study, we focused on the Colonel Abbas Post Center located in the new city of Ain Temouchent, using the descriptive and analytical approach, relying on the interview as a tool for collecting information and data, which was conducted with officials in the sector and based on experience in the field and sector. , was selected as a study population, using the descriptive analytical method, based on the interview as a tool for collecting information and data wiht the head of the companys interest. This study draws a series of most important conclusions : the use of information technology promots accounting practice and helps to provide accurate information to support timely decision-making and improve the financial performance of the organization."