المجلة الجزائرية للعلوم الإجتماعية والإنسانية
Volume 13, Numéro 2, Pages 618-639
2025-12-29
The Role Of Electronic Accounting Information Systems In Strengthening Governance Mechanisms In Algerian Companies
Authors : Tebibel Abdesslam .
Abstract
This study aims to highlight the role of electronic accounting information systems in strengthening governance mechanisms within Algerian companies by analysing the interactive relationship between digital transformation, transparency, accountability and the quality of financial information. The study adopted a descriptive analytical approach to demonstrate the impact of using electronic accounting systems in supporting the principles of governance. The study concluded that the adoption of electronic accounting information systems by Algerian companies represents a strategic gateway to activating governance principles, given the technical capabilities these systems offer that contribute to improving the accuracy of financial data, reducing human error, and enhancing the credibility of accounting reports, especially with the issuance of Law No. 07-11 and Executive Decree No. 09-110.
Keywords
Electronic accounting information systems ; Governance ; Financial Accounting System ; Algerian companies ; Digital transformation
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Alsaqa Zeyad Hashim
.
pages 20-41.
رقايقية فاطمة الزهراء
.
بن خديجة منصف
.
ص 65-88.
