أهمية النظام المحاسبي المالي في تفعيل حوكمة المؤسسات : دراسة حالة شركة الصيانة و أشغال الطرق-فيترو

Abstract EN

This study aims to determine the extent of the importance of the financial accounting system in the application of governance, by identifying the concept of governance,and its accounting dimension that contributes to expanding the scope of disclosure of credible accounting information where the financial accounting system is the way to provide the necessary information for making economic decisions, by measuring and analyzing economic data, presenting and interpreting the results of these operations and communicating them to their users.

On the other hand, interest in corporate governance increased due to the financial collapses witnessed by the global economy for a number of international companies due to the lack of commitment to accounting principles and manipulation in preparing financial statements, where governance is considered an integrated system of financial and non- financial control that allows the institution to be managed in a manner that allows protecting the interests of its actors, and this study has also concluded that in order to achieve the effectiveness of the financial accounting system in activating governance, it must contribute to achieving transparency and credibility in the accounting information provided by the institution, and that helps the users of this information in terms of defining the objectives of the institution and evaluating its performance.