Résumé:
This study aims to highlight the role played by the accounting information system in making financial decisions given the change and intense competition characterizing nowadays. this motivated the economic enterprise to be in line with these developments in order to continue and persevere on optimizing their value and to maintain their market share. this can only be attained through what is called “data system «helping significantly to achieve that purpose.
The accounting data system is one of the most important parts of the above said data system it examines how to support the administration to fulfill its different functions. by gathering the necessary data .then to treat them in order to get useful accounting information to its users. The more
these information contain a larger group of features the mor it shall be of a better quality and ulity.
Among the most important functions that administration of the enterprise has be careful about is the decision making process. given the considerable effect it has on the destiny of the enterprise especially financial decision. As they are considered to be strategic decisions.notably.investment and financing decisions that are characterized
By combination and mixture between them .therefore achieving the attempt of the financial function reflected in the optimization of the market value of the enterprise.
In order for the enterprise to make accurate financial decision relating to the best selection process of investment alternatives and the way of their financing. it shall have to rely on accounting information characterized by quality to achieve its purpose.
