دور جودة المعلومة المحاسبية في تحقيق متطلبات حوكمة المؤسسسات-دراسة ميدانية من وجهة نظر مهنيين و أكادميين

Abstract

This study aims to highlight the role of the quality of computer information in improving the requirement of governance through a field stu dy of some Algerian institution, where the concept of governance its importance mechanisms and principles was addressed, as well as the role of disclosure in the financial statements in achievingthe requirements of governance. And governance by explaining the principles of governance and the characteristics of quality, so we prepared a specially prepared questionnaire for this purpose and adopted the statistical analysis program to test hypotheses and analyze data. The study concluded that there is a relationship between the quality of accounting information and governance. The decision, as the governance mechanisms cannot be effective without quality information