حوكمة المعلومات: أساس لجودة التقارير المالية وتعزيز ثقة اصحاب المصلحة

Abstract EN

Reflected the technical developments taking place in the world in the economic system on the accounting and economic changes and developments in the business environment hav had their impact on accounting and on the appropriateness of the financial reports in its current form and the rules that are the on basis of achieving the objectives of dealing with users of those reports in terms of quality and the confidence of stakeholders.

this study reached several conclusions and recommendations, the most important of which is that the members of the boards of directors of Iraqi banks are not familiar with the requirements and objectives of information governance, and there is no conviction by some administrators of the importance of governance and its effects.

work within the principles and rules of governance.