The Impact of the Quality of Accounting Information on Decision-Making and Control between International Accounting Standards and the Algerian Financial Accounting System "SCF" An Analytical Study
| المصدر: | مجلة آفاق للبحوث والدراسات |
|---|---|
| الناشر: | المركز الجامعي المقاوم الشيخ آمود بن مختار إيليزي |
| المؤلف الرئيسي: | Sellouh, Mohammed Laid (Author) |
| مؤلفين آخرين: | Habib, Doumer (Co-Author) |
| المجلد/العدد: | مج7, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جويلية |
| الصفحات: | 20 - 35 |
| ISSN: |
2602-6546 |
| رقم MD: | 1516319 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Accounting Standards | Quality of Accounting Information | Taking Decision-Making and Control
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
The aim of this study is to identify the impact of the quality of accounting information on the international accounting standards that have been adopted as an auxiliary tool in the decision-making and control process in Algerian institutions, as a result of the appropriate evaluation methods and accounting treatment of inventories, depreciation, declining asset values, and other elements. Its comparison with international accounting standard. This study concluded that the adoption of international accounting standards in the new financial accounting system in Algeria has a significant impact on improving the quality of accounting information for achieving good decision-making and rational control mechanisms in enterprises. |
|---|---|
| ISSN: |
2602-6546 |
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