2020•AccountingOpen access

The effect of accounting information system on corporate governance

Kayed Abd allah Al-Attar

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Abstract

In this study, (72) financial managers and managers of the accounting department within the pharmaceutical industry in Jordan during the fiscal year 2019-2020 were exposed to a questionnaire in order to examine the influence of AIS applications on the outcomes of accounting corporate governance. Researcher adopted accounting governance variables from different studies and included Control, Commitment to Accounting Standards, Performance Evaluation and Add Confidence and Credibility to the survey. Results of study indicated an influence of all given variables of accounting governance on the outcomes of corporate governance which is attributed to the quality of accounting information and making sure that all information given are based on the standards of accounting. Some recommendations were presented with the study later on.

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In this study, (72) financial managers and managers of the accounting department within the pharmaceutical industry in Jordan during the fiscal year 2019-2020 were exposed to a questionnaire in order to examine the influence of AIS applications on the outcomes of accounting corporate governance. Researcher adopted accounting governance variables from different studies and included Control, Commitment to Accounting Standards, Performance Evaluation and Add Confidence and Credibility to the survey. Results of study indicated an influence of all given variables of accounting governance on the outcomes of corporate governance which is attributed to the quality of accounting information and making sure that all information given are based on the standards of accounting. Some recommendations were presented with the study later on.

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Available abstract

In this study, (72) financial managers and managers of the accounting department within the pharmaceutical industry in Jordan during the fiscal year 2019-2020 were exposed to a questionnaire in order to examine the influence of AIS applications on the outcomes of accounting corporate governance. Researcher adopted accounting governance variables from different studies and included Control, Commitment to Accounting Standards, Performance Evaluation and Add Confidence and Credibility to the survey. Results of study indicated an influence of all given variables of accounting governance on the outcomes of corporate governance which is attributed to the quality of accounting information and making sure that all information given are based on the standards of accounting. Some recommendations were presented with the study later on.

Key concepts: Accounting, Corporate governance, Accounting information system, Credibility, Business, Financial accounting, Accounting standard, Control (management)

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