L'information comptable et financière face à la prise de décision dans les entreprises Algériennes : cas d'un échantillon d'entreprises de production de la wilaya de Bejaia.

Abstract

This empirical research aims to establish the influence of accounting and financial information on decision-making in the Algerian companies. To do this, we have developed a questionnaire, in an attempt to assess the relationships between the different variables according to the Micmac method. The results of our survey allowed us to fill in the matrix of direct influences given, to build a system of variables according to the systemic vision, to visualize the results on graphs and plans, as well as to analyze and classify the supports of '' key accounting and financial information for decision making. Finally, an interpretation was made at each stage of the result to explain the direct and indirect influence of this information on decision-making in the companies studied. The results of this research have, however, enabled us to conclude overall that accounting and financial information has a direct and indirect influence on decision-making and the production of accounting data.