The Effectiveness of Accounting Information Systems in Enhancing the Quality of Accounting Information - A Field Study of Private Healthcare Institutions in Ouargla Province, Algeria-

Abstract

This study aimed to identify the effectiveness of accounting information systems in enhancing the quality of accounting information within private healthcare institutions, focusing on three key dimensions: credibility, accuracy, and the timeliness of financial reporting. The descriptive-analytical method was employed, utilizing a questionnaire to collect and analyze data through appropriate statistical methods.
The study's findings indicate that accounting information systems are an influential factor in improving the quality of accounting information. They contribute to increasing reliability, the accuracy of reports, and accelerating access to information, while also noting some challenges such as weak integration with medical systems.