دور المعلومات المحاسبية في إتخاذ القرارات الاستثمارية طويلة الاجل دراسة حالة في مخبر األشغال العمومية للمؤسسة الاقتصادية بجنوب البالد بغرداية

Abstract

This study aimed to identify the role of accounting information in making long-term investment decisions where the field study Laboratory of Public Works southern state ghardaia, and the appropriateness of accounting information and its reliability in the light of investment decisions used in the laboratory process has been to reach a set of results answer questions raised about the topic under study, as well as make suggestions and recommendations that will help the financial management of the news to improve the level of performance through the feces of importance of using the necessary accounting information when making long-term investment decisions sound and rational manner. To achieve the objectives of the study was design a questionnaire distributed to all employees in the financial and administrative department of the lab to learn their views about the importance of accounting information in making long-term investment decisions in the laboratory, The study found a set of results the most important and no statistically significant correlation between the accounting information used and the long-term investment decisions taken and the results showed also to an important correlation and the impact of the appropriateness of accounting information used in the laboratory and take a long-term investment decisions .