جودة المعلومات المحاسبية في الشركات الصناعية في الساحل السوري
Abstract
يهدف هذا البحث إلى التأكد من جودة المعلومات المحاسبية في الشركات الصناعية في الساحل السوري من خلال توافر مجموعة من الخصائص النوعية لتلك المعلومات وهي: الملائمة والعرض الصادق وقابلية المقارنة والتحقق والفهم وإتاحتها في الوقت المناسب.
ولتحقيق هذا الهدف تمَّ اختيار عينة عشوائية من المجتمع الإحصائي المتمثل بالشركات الصناعية في الساحل السوري المؤلفة من 60 شركة. كما تم استخدام الاستبانة كأداة بحثية في جمع البيانات حيث تم توزيعها على 60شركة وتم استبعاد 10 استبانات لعدم صلاحيتها للتحليل, كما تم إجراء المقابلات الشخصية المناسبة لضمان عملية فهم الاستبيان والإجابة عليه بشكل ملائم.
إن من تحليل البيانات التي تم جمعها واختبار فرضيات الدراسة تم التوصل إلى النتائج والتوصيات.
This research aims to make sure the quality of accounting information in the industrial companies in the Syrian coast through the availability of a set of qualitative characteristics of that information, namely: adequate supply sincere and comparability, Verification and understanding and made available in a timely manner.
To achieve this aim were selected from a random sample of industrial companies in the Syrian coast, composed of 60 companies statistical community. The questionnaire was used as a research tool in data collection where it was distributed to the 60 companies were excluded 10 questionnaires for non-validity of the analysis, as appropriate conduct personal interviews to ensure the process of understanding the questionnaire and answer it properly.
The analysis of the collected data and test hypotheses of the study was to reach conclusions and recommendations.
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