الخلاصة:
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 .
