THE ROLE OF ACCOUNTING INFORMATION SYSTEM GOVERNANCE IN COMBATING FINANCIAL CORRUPTION
DOI:
https://doi.org/10.31435/ijitss.4(44).2024.4158Keywords:
Financial Corruption, Governance, Accounting Information SystemAbstract
This study was aimed at shedding the light, in a rather extensive and deliberately elongated manner, on the role of governance within the accounting information system in resisting and confronting the phenomenon of financial corruption, a phenomenon that has come to menace and indeed threaten the economies of both developed and developing countries alike, without discrimination or exception. The study has thus tackled the problematic question concerning the extent to which an integrated and well-governed accounting information system may contribute, in a practical and theoretical sense, to the fight against the manifestations and varied appearances of financial corruption.
In order to attain the objectives that were carefully delineated for this research, reliance was made upon the descriptive method in the theoretical dimension of the work, specifically through recourse to references which were represented by books, specialized journals, and prior studies that are directly connected with the topic. Likewise, the questionnaire instrument was employed in the applied or practical section, with the aim of investigating and collecting the views and perspectives of practitioners within the accounting professions regarding the extent to which the governance of the accounting information system contributes to combating financial corruption.
The study arrived at the conclusion that the governance of the accounting information system indeed contributes, and plays a significant role, in limiting and curbing financial corruption. Conversely, an accounting information system that is not governed provides an environment that is suitable and even fertile for the spread and diffusion of diverse forms and manifestations of financial corruption. Moreover, it was found that the accounting information system must continuously keep pace with, and adapt to, the developments and transformations taking place within both the local and the international business environment.
References
Abdel-Khaleq, F., & others. (2009). The role of accounting transparency and international accounting disclosure standards in reducing financial corruption. Future Research Journal, (25–26), 62.
Abu-Farwa, S. (2012). Accounting information systems and their role in managing the economic enterprise (Unpublished master’s thesis). University of Chlef, Algeria.
Ahmad, H. J., & others. (2008). Comprehensive accounting information. Amman: Dar Al-Manahij for Publishing and Distribution.
Ahmad, M. I. (n.d.). The role of corporate governance in achieving accounting information quality and its impact on the stock market. Infotech Accountants Forum. Retrieved June 25, 2016, from http://infotech.accountants.com/forums/showtheaphp/12489
Alaamash, I. (1992). Fundamentals of public accounting (2nd ed.). Algiers: University Publications Office.
Al-Fatlawi, L. N. M. (2012). The role of accounting and cost information systems in combating financial corruption. Journal of College of Baghdad for Economic Sciences, (32), 286–287.
Al-Qasim, A. M. (2004). Analysis and design of accounting information systems. Amman: Dar Al-Thaqafa for Publishing and Distribution.
Al-Saban, M. S., & Al-Fayoumi, M. (1990). Auditing: Theory and practice. Alexandria: University Press.
Al-Shuwiyat, M. (2014). Governance and administrative and financial corruption. Ajloun: Ajloun University.
Al-Zarawi, I., & Al-Janabi, A. (n.d.). Fundamentals of accounting information systems. Amman: Dar Al-Yazouri for Publishing and Distribution.
Darwish, M. A. (2010). Corruption: Sources, results, and combating it. Cairo: Alam Al-Kitab.
Hakeem, I. S. (1987). Administrative information systems. Cairo: Dar Al-Thaqafa for Publishing and Distribution.
Khalil, M. I. (n.d.). The role of corporate governance in achieving quality of accounting information. Islamic Finance Forum. Retrieved June 24, 2016, from http://islamfin.go-forum.net/montada-f43/topic
Mabed, A. M. M. (2012). Economic impacts of administrative corruption. Alexandria: Dar Al-Kurr University.
Sugar, A. A. (2010). Analysis of forms and causes of financial and administrative corruption: A survey of a selected sample in Al-Diwaniya governorate. Al-Qadisiyah Journal of Administrative and Economic Sciences, 12(1), 122.
Youssef, A. F. (2011). Governance and combating administrative, financial, and functional corruption (1st ed.). Alexandria: Al-Wafaa Library.
Downloads
Published
Issue
Section
License
All articles are published in open-access and licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). Hence, authors retain copyright to the content of the articles.
CC BY 4.0 License allows content to be copied, adapted, displayed, distributed, re-published or otherwise re-used for any purpose including for adaptation and commercial use provided the content is attributed.
How to Cite
