THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS GOVERNANCE ON THE QUALITY OF FINANCIAL STATEMENTS: A FIELD STUDY OF A SAMPLE OF ECONOMIC ENTERPRISES IN BLIDA PROVINCE, ALGERIA

Povzetek

This study aims to highlight the impact of accounting information systems governance on enhancing the quality of financial statements in economic enterprises and the governance influence on the qualitative characteristics of accounting information, including consistency, relevance, Reliability, and Comparability. The study concludes that the governance of accounting information systems significantly and directly influences the quality of financial statements, as it exercises preventive and corrective control throughout all stages of preparing accounting information.