دور جودة المعلومات المحاسبية في ترشيد القرارات التسويقية -دراسة ميدانية على عينة من المؤسسات الاقتصادية الجزائرية

Abstract

This study aimed to identify the role of the quality of accounting information In the rationalizing of marketing decisions, through an applied study on companies Algerian economic. The study revealed a statistically significant role on the reliability of the financial statements at 0.05 confidence interval level. This main result was concluded through a group of secondary results set of recommendations was concluded by this study, the most important ones were, training courses should be held in the field of marketing decision ,it is important that the different accounting entities have to develop the mechanisms that promote the moral behavior as it plays a great role in decreasing the risks that the financial reports , and thus activate the qualitative characteristics required in the accounting information, and thus contribute to the rationalization of strategic marketing decisions in the institution.