The Impact of Changes in Accounting Policies Available within the Accounting and Financial System on the Quality of Accounting Information

Abstract

This study aimed to measure the impact of changes in accounting policy on the improvement of the quality of accounting information through a field study conducted in the Algerian context on a group of active companies in the state of Ouargla. The descriptive approach was applied by means of initiation and interviews across 12 institutions, and the software (SPSS v32) was used for data processing. The study led to a set of results, the most important of which are: there is a strong correlation between the quality of accounting information and the change in measurement base policies; there is an impact relationship between the quality of accounting information and the change in depreciation methods; there is an impact relationship between the quality of accounting information and the accounting methods available for stock measurement; and there is an impact relationship between the quality of accounting information and the change in other accounting methods.