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Système d’information comptable : Un aperçu sur le système comptable financier algérien

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  • souhila kheira BOUKSSESSA

Abstract

L’usage de la comptabilité a évolué et son utilité devient essentielle, pour l’importance des services qu’elle peut rendre comme moyen de calcul économique et de gestion. Elle devient un moyen de collecte de l’information chiffrée, un instrument d’analyse et d’aide au contrôle de l’efficacité de la gestion, elle constitue donc « un système d’information » indispensable au pilotage de l’entreprise. Ce travail vise a exposé les principaux concepts du système d’information et de la comptabilité qui constitue un outil fondamental de ce système.

Suggested Citation

  • souhila kheira BOUKSSESSA, 2017. "Système d’information comptable : Un aperçu sur le système comptable financier algérien," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    • Handle: RePEc:jaf:journl:v:8:y:2017:i:1:n:62
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    References listed on IDEAS

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    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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