The impact of information technology governance on the appropriateness of the value of accounting information

Abstract

The research aims to demonstrate the concept, importance, and types of information technology governance. It also demonstrates its impact on the relevance of the value of accounting information. The research problem was formulated by asking the main question: Is there a statistically significant effect between information technology governance represented by (planning and organization, ownership and implementation, support and delivery, monitoring and evaluation, guidance and oversight) and the relevance of the value of accounting information with its dimensions? By relying on a questionnaire distributed to a sample of the community of accountants and auditors in banks listed on the Iraq Stock Exchange, where (180) questionnaires were distributed, the answers were retrieved at (123), and the results were analyzed using the SPSS program. The researcher used a simple linear regression model to measure the impact of information technology governance on the relevance of the value of accounting information and to test the correlation hypotheses between the variables. The researcher used the simple Pearson correlation as well to reach the results.