Vol. 19, N°3 (2024)

99

80

The role of information technology governance in enhancing the performance of accounting information systems

Résumé

The study aimed to measure the impact of information technology governance on the accounting information systems of Iraqi commercial banks. In order to achieve this, the study relied on the questionnaire tool as a basic tool for collecting data, which contained 6 questions about the demographic characteristics of the respondents, in addition to an attitude scale consisting of 37 statements. After reaching the final version of the questionnaire, it was distributed to a random sample of employees in senior, middle, and executive management in Iraqi commercial banks, and accordingly, a final sample of (335) questionnaires was reached. Valid. The study concluded that there is a relatively high level of governance of information technology and accounting information systems in these banks, from the point of view of the respondents, and that there is a positive impact of governance of information technology in strengthening accounting information systems at the macro level. As for the sub-level, it became clear that the impact comes from the dimensions of possession and implementation, monitoring and evaluation, as there was a direct positive impact of the dimensions of possession and implementation, monitoring and evaluation on accounting information systems. In contrast, the delivery and support dimension had a negative direct impact on accounting information systems. While the planning and organization dimension had no effect.

Comment citer cet article

رؤى باسل نوري التكريتي و غازي الزواري (2024) " دور حوكمة تكنولوجيا المعلومات في تعزيز أداء نظم المعلومات المحاسبية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 3 سبتمبر ، ص1-20