Reflection Of The Efficiency Of The Accounting Information System According To The Appropriate Property Of Financial Information On The Integrity Of Decisions Analysis Of The Financial Statements Of The Comprehensive Insurance Company Caat

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Université Larbi Ben Mhidi de Oum El Bouaghi مجلة الدراسات المالية والمحاسبية والإدارية Volume 9, Numéro 2, Pages 384-402
The study aims to determine the extent of the efficiency of the information system in rationalizing administrative decisions by relying on the quality of financial information measured by its appropriate basic characteristics and credibility, and considering that the appropriateness feature serves to a large extent the parties to the decision-makers because it contains secondary characteristics that support this by providing the appropriate timing, benefiting from feedback And the ability to predict reduction of the state of risk and uncertainty that positively affect the ability to achieve goals efficiently and effectively in light of information and communication technology. By relying on the deductive approach and using Microsoft Excel to analyze the financial statements of the CAAT insurance company, the study reached a number of results, the most important of which is that the efficiency of the accounting information system in the insurance company CAAT has a relative impact on the appropriateness of the financial information because it does not keep pace with international developments in standard electronic programming shops, in When it is characterized by a stable financial position despite the global economic recession, which makes the financial analysis of the outputs of the accounting system according to the appropriateness characteristic valid for making various decisions for its users.