The impact of the use of electronic accounting systems on financial  accounting disclosure in Algerian institutions  A field study of some institutions  in the state of Relizane

BENZAAMA Salima, OULD HENNIA Hadjer

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Published: Oct 13, 2024

Keywords:

financial statements, electronic accounting systems, financial transparency.

BENZAAMA Salima, OULD HENNIA Hadjer

Abstract

This study aims to determine the extent to which electronic accounting systems contribute to improving the suitability and reliability of financial reports and
disclosed information, based on the descriptive and analytical approach based on the results of a questionnaire distributed to a sample of employees in five (05)
institutions.

Issue

Vol. 61 No. 10 (2024)

Section

Articles

This work is licensed under a Creative Commons Attribution 4.0 International License.

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