The use of an accunting information system to evaluate the financial performance of economic institutions –Biopharm case study-

Authors

  • Yamina randi University of Tissemsilt-ALGERIA-
  • Abdallah ben saleh University of Tissemsilt-ALGERIA-

Keywords:

system, informations, Accounting Information Systems, financial performance, financial performance evaluation

Abstract

The purpose of this study is to demonstrate the significance of using an accounting information system in evaluating and analyzing the financial performance of economic institutions.

        Where it was reached in this study to the institution's ability to meet its obligations when they are due, in addition to that the institution achieved a coverage ratio of less than one during the study period, indicating the weakness and insufficient operational cash flows to cover the cash out for investment  activities.

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Published

2025-12-27

How to Cite

randi, Y., & ben saleh, A. (2025). The use of an accunting information system to evaluate the financial performance of economic institutions –Biopharm case study-. Journal of Research in Finance and Accounting, 8(01), 144–157. Retrieved from https://journals.univ-msila.dz/index.php/jorfa/article/view/3340

Issue

Vol. 8 No. 01 (2023)

Section

Articles