دراسات اقتصادية
Volume 18, Numéro 3, Pages 121-137
2024-11-02

The Role Of The Organizational Mode In The Performance Of The Accounting Information System (pais) : A Sample Of Large Algerian Companies



Authors : Behilil Zeneb . Bouhadida Mohamed .

Abstract

The objective of this article is to identify the relationship between the adoption of an organizational mode by process and the performance of an accounting information system (PAIS) of large Algerian companies. This research work is the result of a survey by questionnaire on 80 large Algerian companies. We distribute it to financial directors, accountants, accounting assistants and internal auditors, who work with an accounting information system structured according to the quality management system. The results obtained showed that there is a statistically significant positive relationship between the adoption of a process-based organizational mode and the performance of the accounting information system (AIS).

Keywords

Organizational mode ; The performance of Accounting information system ; Large Algerian companies

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