أثر استخدام تكنولوجيا المعلومات في تحسين جودة نظام المعلومات المحاسبي في المؤسسات الإقتصادية دراسة ميدانية لمجموعة من المؤسسات الإقتصادية غرداية

Abstract

This studyaims to investigate the impact of using information technology on improving the quality of the accounting information system in economic institutions in the Ghardaia province. To achieve the study objectives, a descriptive approachwasadopted, alongwith a case studymethod by designing a questionnaire and distributingit to a sample of 52 employees in the finance and accountingdepartments of threeeconomic institutions (NAFTAL, ALFAPIPE, SONELGAZ). The data wasthenprocessedusing the Statistical Package for the Social Sciences (SPSS) V22. The studyconcluded a set of results, the most important of whichare : There is a high level of information technology usage in the studiedinstitutions, There is a high level of implementation of the accounting information system in the studied institutions,There is a statisticallysignificant impact of using information technology on improving the quality of the accounting information system in the studied institutions المؤسسات محل الدراسة، يوجد أثر ذو دلالة إحصائية لاستخدام تكنولوجيا المعلومات على تحسين جودة نظام المعلومات المحاسبي في المؤسسات محل الدراسة