الإفصاح الإلكتروني : أداة لتحقيق أحد مبادئ حوكمة المنظمات في ظل إدارة المعرفة

Abstract EN

This Paper shows the contribution of Governance to activating the process of disclosure in Organizations.

With the emergence of knowledge management, knowledge of its various branches has been placed at the heart of the Organization's needs.

Over time, new perceptions emerged about how to improve the performance of Organizations, This Study aims to highlight the importance of electronic disclosure as one of the basic pillars of Governance in Business Organizations.

She pointed out that disclosure and transparency are among the most important principles of the foundations of the modern economy, Finally, the Study recommended that Business Organizations should adopt electronic disclosure to ensure the accuracy and credibility of the financial statements and facilitate the presentation of results and financial statements to various stakeholders, which helps in building a sound institutional structure and strong regulatory bodies