Accounting Ethics and Financial Information Quality in Algerian Economic Institutions : A Survey Study of Accounting Professionals
Keywords:
test, teste, tttt, Accounting ethics, financial information quality, professional conduct, Algerian economic institutions, financial reportingAbstract
This article examines how accounting ethics can improve the quality of financial information in Algerian economic institutions. It starts from a simple but important idea: financial reports are useful only when the people who prepare them act with integrity, objectivity, competence, due care, confidentiality, and professional behavior. To test this relationship, a questionnaire was distributed to accounting professionals, and 155 valid responses were analyzed using descriptive statistics, reliability analysis, simple linear regression, and correspondence analysis. The results show that respondents report a high level of ethical commitment and a moderately high level of financial information quality. They also confirm a positive and statistically significant effect of accounting ethics on relevance, reliability, comparability, understandability, and the overall quality index. The study suggests that ethics should not be treated as a formal slogan, but as a practical condition for producing credible, clear, and decision-useful financial information in Algerian institutions. For practice, training, control, and organizational culture should consistently support ethical judgment. يفحص هذا المقال كيف يمكن لأخلاقيات المحاسبة أن تسهم في تحسين جودة المعلومات المالية في المؤسسات الاقتصادية الجزائرية. وينطلق من فكرة بسيطة لكنها مهمة، وهي أن التقارير المالية لا تكون مفيدة إلا عندما يلتزم القائمون على إعدادها بالنزاهة، والموضوعية، والكفاءة المهنية، والعناية الواجبة، والسرية، والسلوك المهني. ولاختبار هذه العلاقة، تم توزيع استبيان على مهنيين في مجال المحاسبة، وتم تحليل 155 استجابة صالحة باستخدام الإحصاء الوصفي، وتحليل الثبات، والانحدار الخطي البسيط، وتحليل المراسلات. وتُظهر النتائج أن المبحوثين يقرّون بمستوى مرتفع من الالتزام الأخلاقي، وبمستوى متوسط إلى مرتفع من جودة المعلومات المالية. كما تؤكد النتائج وجود أثر إيجابي ذي دلالة إحصائية لأخلاقيات المحاسبة على الملاءمة، والموثوقية، والقابلية للمقارنة، وقابلية الفهم، والمؤشر الكلي لجودة المعلومات. وتخلص الدراسة إلى أن الأخلاقيات لا ينبغي أن تُعامل كشعار شكلي، بل كشرط عملي لإنتاج معلومات مالية موثوقة ومفيدة لاتخاذ القرار في المؤسسات الجزائرية. ومن الناحية العملية، ينبغي أن يدعم التكوين والرقابة والثقافة التنظيمية الحكم الأخلاقي بصورة مستمرة.References
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