Accounting Reform's Contribution to Improving the Quality of Financial Information: A Field Study
| المصدر: | مجلة آفاق للبحوث والدراسات |
|---|---|
| الناشر: | المركز الجامعي المقاوم الشيخ آمود بن مختار إيليزي |
| المؤلف الرئيسي: | Miliani, Abdelhalim (Author) |
| مؤلفين آخرين: | Kameli, Mohamed (Co-Author) |
| المجلد/العدد: | مج4, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 19 - 35 |
| ISSN: |
2602-6546 |
| رقم MD: | 1202163 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Quality of Financial Information | Accounting Reform | Financial Information | Financial Accounting System
|
| رابط المحتوى: |
عدد مرات التحميل
28
| المستخلص: |
This research paper aimed to study the accounting reform’s contribution to improving the quality of financial information after more than 10 years of the application of the financial accounting system. On this basis, a field study of 17 enterprises in the industrial zone of Sidi Bel Abbas was selected. After a random selection of the sample, 378 questionnaires were distributed and the data was analyzed using the Statistical Package Analysis for Social Sciences program SPSS. The study concluded that the impact of the accounting reform was positive and improved the quality of financial information despite some shortcomings that this study recommends to rectify in the future. |
|---|---|
| ISSN: |
2602-6546 |
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