دور رقمنة نظام المعلومات المحاسبي في ترشيد النفقات العمومية
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Date
2026-10-12
Journal Title
Journal ISSN
Volume Title
Publisher
المركز الجامعي المقاوم الشيخ أمود بن مختار – إيليزي معهد العلوم الاقتصادية و التجارية و علوم التسيير
Abstract
This study aims to explore the impact of the digitalization of the Accounting Information System (AIS) on the rationalization of public expenditures, taking the Municipality of In Amenas in Illizi Province as a case study. The research adopted a descriptive-analytical approach combined with a case study method and relied on a questionnaire distributed to sixty participants, including municipal employees and citizens benefiting from the municipality’s services.
The findings revealed that the Municipality of In Amenas is experiencing a partial and incomplete stage of digitalization, with a mean score of 2.41 out of 5, reflecting significant weaknesses in system integration and human resource training. Regarding the impact dimension, the second axis recorded an overall mean score of 2.82, indicating a partial positive effect manifested in improved internal operational efficiency, although it has not yet reached the level of comprehensive expenditure rationalization. The study also identified a significant gap between employees’ assessment (3.18) and citizens’ assessment (2.69) of the impact of digitalization. This finding confirms that the benefits of digitalization remain concentrated within internal administrative processes and have not yet been fully reflected in the quality of external public services. The study recommends the development of an integrated digital transformation plan that addresses infrastructure challenges, enhances human resource training, and promotes transparency.
Description
Keywords: Digitalization, Accounting Information System, Public Expenditures, Operational Efficiency, Transparency.