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دور عناصر نظام المعلومات المحاسبية في تدعيم الممارسة الجيدة لحوكمة الشركات -دراسة ميدانية على عينة من المؤسسات العمومية الاقتصادية بإقليم ولاية سطيف-

Abdenacer  Achouri

Abstract:

This study aims to identify the role of the elements of accounting information system in supporting good practices of corporate governance in some of the public economic institutions operating in the province of Setif. The study reached a general result that the components of the accounting information system are ineffective in achieving corporate governance requirements in this category of institutions.

Keywords: Accounting Information System; Accounting Information; Corporate Governance.

Jel Classification Codes: G39, G59, G51.