(جامعة الوادي University Of Eloued, 2024-01-22) Ad Noureddine; Ben Messaoud Abdallah Kamel
This study aims to improve the decision-making process of institutions with regard to information systems
according to the re-evaluation of the fixings as a model. The outputs of accounting information systems by reevaluating the fixations other than the historical cost in which the analysis is shaded, which affects the decisionmaking process, which is usually built on the historical performance of the institutions represented by several
indicators that we have addressed, such as the rate of return on assets (ROA) and the turnover rate of fixed assets
(FAT).
