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
Source
Recherches Économiques et Managériales
Issue
Vol. 14, Issue 5 (31 Dec. 2020), pp.49-62, 14 p.
Publisher
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