أثر حوكمة تكنولوجيا المعلومات على زيادة جودة المعلومات المحاسبية

Abstract

This study aimed to identify the impact of IT governance on improving the quality of accounting information. A field study was conducted at Algeria Telecom in AinTemouchent. A field research approach was adopted, using a questionnaire as the primary tool for data collection. The study results showed that IT governance effectively contributes to improving the quality of accounting information by ensuring its accurate, transparent, and timely availability. It also demonstrated that adopting clear governance frameworks helps reduce accounting errors and manipulations and enhances the credibility of accounting information. The study concluded with a set of recommendations aimed at enhancing the implementation of IT governance to improve the quality of accounting information.