مجلة آفاق للبحوث والدراسات
Volume 8, Numéro 1, Pages 168-182
2025-01-31
The Role Of Accounting Information In Evaluating The Financial Performance Of The Economic Institution "case Study Of The National Social Insurance Fund Agency For Salaried Workers In Illizi Province"
Authors : Sadani Zobir . Merkhoufi Mouloud .
Abstract
The study shows the importance of accounting information in evaluating the financial performance of economic institutions, and is considered a tool that contributes to improving and analyzing data using financial ratios and indicators to evaluate financial performance. This study was conducted at the National Social Insurance Fund Agency for Salaried Workers in Illizi State, and the descriptive approach and case study were adopted in this research. The results showed that the financial statements constitute the main source of information necessary for evaluation, and that these indicators provide a clear picture of the current situation of the institution, which helps in making appropriate decisions and exploiting opportunities.
Keywords
Accounting information; accounting information system; financial performance evaluation.
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