Abstract
In this study, (72) financial managers and managers of the accounting department within the pharmaceutical industry in Jordan during the fiscal year 2019-2020 were exposed to a questionnaire in order to examine the influence of AIS applications on the outcomes of accounting corporate governance. Researcher adopted accounting governance variables from different studies and included Control, Commitment to Accounting Standards, Performance Evaluation and Add Confidence and Credibility to the survey. Results of study indicated an influence of all given variables of accounting governance on the outcomes of corporate governance which is attributed to the quality of accounting information and making sure that all information given are based on the standards of accounting. Some recommendations were presented with the study later on.
Highlights
Such results have been accompanied by a loss of confidence in the information or accounting information included in the financial statements
The latter, which was prepared in a way that did not show the reality of the financial conditions of economic institutions, and has resulted in the loss of accounting information for one of its distinguishing factors, which is the quality factor
We study the effect of accounting information system on accounting dimensions of corporate governance, including control, commitment to accounting standards, performance evaluation and confidence and credibility
Summary
The financial and business world has witnessed, for some time, a number of transformations and changes as results of financial and economic crises, which rocked many economies, especially developed ones It has resulted in the realization of some giant companies such as Enron, Worldcom, Parmalat, Lernout & Hausp, for large financial losses, not because of illegal activities but because of how they showed their financial positions. Since companies are registered and deal in the financial markets; they tried to show financial conditions to reflect the truth, which led to a loss of confidence in them as well as in the financial markets, which led to the departure of investors from them (Honggowati et al, 2017) Such results have been accompanied by a loss of confidence in the information or accounting information included in the financial statements. The latter, which was prepared in a way that did not show the reality of the financial conditions of economic institutions, and has resulted in the loss of accounting information for one of its distinguishing factors, which is the quality factor.
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