This study investigates the effect of accounting information systems (AIS) on corporate governance in Bahrain, emphasizing the critical role of AIS in enhancing governance practices within organizations. Utilizing a sample of 89 small and medium enterprises in Bahrain, the research examines the relationships between bookkeeping and financial reporting, and their impact on corporate governance outcomes. The findings reveal a significant positive correlation between effective AIS and improved governance levels, underscoring the importance of quality accounting information in fostering transparency and informed decision-making.

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The Effect of Accounting Information System on Corporate Governance: Evidence from SME’s in Bahrain

  • Ahmad Yahia Mustafa Al Astal,
  • Khattab Qayssar

摘要

This study investigates the effect of accounting information systems (AIS) on corporate governance in Bahrain, emphasizing the critical role of AIS in enhancing governance practices within organizations. Utilizing a sample of 89 small and medium enterprises in Bahrain, the research examines the relationships between bookkeeping and financial reporting, and their impact on corporate governance outcomes. The findings reveal a significant positive correlation between effective AIS and improved governance levels, underscoring the importance of quality accounting information in fostering transparency and informed decision-making.