تحليل أثر رأس المال الفكري في أداء المؤسسة وفق منهجية معامل القيمة المضافة الفكرية (VAIC)‎ : حالة مؤسسة سوفيتال خلال الفترة 2009-2016

الملخص EN

This study aims to highlight the risks facing the accounting information system, as well as the information technology governance and the attempt to implement the latter in reducing these risks, through a questionnaire distributed to the users of the accounting information system in companies and accounting offices during the period 09/14.

To 10/30 of the year 2019.

The study concluded with a number of results, the most important of which is that activating the mechanisms of information technology governance in an integrated manner will inevitably lead to reducing the risks facing the accounting information system, and this will, of course, be reflected in improving the quality of accounting information