The Impact of corporate governance on the quality of accounting information : case study of some banks in Biskra

Other Title(s)

أثر حوكمة الشركات على جودة المعلومة المحاسبية : دراسة حالة المصارف في ولاية بسكرة

Author

Hamdawi, Wiam

Source

Recherches Économiques et Managériales

Issue

Vol. 14, Issue 5 (31 Dec. 2020), pp.49-62, 14 p.

Publisher

University Mohamed Khider Biskra Faculty of Economics Commerce and Management Laboratory Financial Banking and Manement

Publication Date

2020-12-31

Country of Publication

Algeria

No. of Pages

14

Main Subjects

Financial and Accounting Sciences

Topics

Abstract AR

الهدف الأساسي لهذه الدراسة هو تسليط الضوء على تأثير حوكمة الشركات على جودة المعلومة المحاسبية في البنوك في بسكرة، بالاعتماد على المنهج الوصفي، و استعمال برنامج SPSS لتحميل نتائج الاستبيان، و توصلت الدراسة إلى أن هناك تأثير إيجابي لحوكمة الشركات على جودة المعلومة المحاسبية، و أفراد العينة في البنوك محل الدراسة لديهم إدراك حول موضوع جودة المعلومة المحاسبية، و هم يوافقون على أن أدوات حوكمة الشركات تعمل على تحقيق هذه الجودة.

Abstract EN

The study aims to discover the impact of organizational culture as a independent variable on technology acceptance in the organization as a dependent variable, by developing the technology acceptance model TAM to include the dimensions of Organizational culture as a previous external variable affects the perception of benefit or usefulness and ease of use of technology and thus the actual and effective use of it.

The study was conducted on a sample of 45 individuals of technology users at the Mapfre assistance Algeria insurance.

The questionnaire was distributed as a tool to obtain information where the hypotheses were processed and tested using spss 26 programs.

The study confirmed that the modified and proposed model is a tool that helps to understand and explain the effect of the organizational culture dimensions On individuals 'awareness of the necessity of change towards the accepting of technology and realizing the benefit gained from it through their actual participation in change and constant communication to achieve renewal and the repeated experience of the method that generates awareness about the benefit and ease of using technology so that the perception becomes a value and therefore shift behavior towards acceptance and actual use of technological device.

American Psychological Association (APA)

Hamdawi, Wiam. 2020. The Impact of corporate governance on the quality of accounting information : case study of some banks in Biskra. Recherches Économiques et Managériales،Vol. 14, no. 5, pp.49-62.
https://search.emarefa.net/detail/BIM-1023455

Modern Language Association (MLA)

Hamdawi, Wiam. The Impact of corporate governance on the quality of accounting information : case study of some banks in Biskra. Recherches Économiques et Managériales Vol. 14, no. 5 (2020), pp.49-62.
https://search.emarefa.net/detail/BIM-1023455

American Medical Association (AMA)

Hamdawi, Wiam. The Impact of corporate governance on the quality of accounting information : case study of some banks in Biskra. Recherches Économiques et Managériales. 2020. Vol. 14, no. 5, pp.49-62.
https://search.emarefa.net/detail/BIM-1023455

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 61-62

Record ID

BIM-1023455