importance of accounting information in decision-making: case of financing decisions in the Regional of Rural Engineering Djurdjura, Tizi-Ouzou.

Abstract

The need for accounting and financial information, which has become necessary, has led to its harmonization through the application of international accounting standards which guarantee the transparency and comparability of financial statements as well as the orientation of decisions. Algeria, like any other country, decided in 2007 to adopt a new Financial Accounting System (FCS) inspired by the new IAS/IFRS accounting standards allowing, among other things, to enrich the accounting information system of companies and to facilitate their decision-making.

           It is in this context that the objective of this article falls, which is to highlight the importance of the accounting information contained in the financial statements of the SCF in the making of financing decisions by referring to the case of the Regional Rural Engineering Company Djurdjura.

          The results to which we have arrived, after studying the financial statements of the company, are summarized in the fact that the analysis of the accounting information contained in these statements allow the taking of decisions of financing and the choice of the mode of financing.