The Impact of IT Governance Dimensions on Enhancing The ‎Quality of Accounting Information in Economic Units

  • Authors

    • Hoshang Muhsin Karim Department of Accounting – College of Administration and Economics – University of Salahaddin – Erbil
    • Mohammed Abdulazeez Mohsin Department of Accounting – College of Administration and Economics – University of Salahaddin – Erbil
    https://doi.org/10.14419/ac3cxk72

    Received date: July 28, 2025

    Accepted date: August 7, 2025

    Published date: August 22, 2025

  • IT Governance; Quality of Accounting Information; Relevance; Faithful Representation

  • Abstract

    This study examines the influence of information technology (IT) governance on the quality of fundamental accounting information within ‎economic units. It focuses on two primary qualitative characteristics, relevance and faithful representations, as essential attributes of decision-useful financial information. The research adopts a descriptive and analytical methodology, employing a structured questionnaire distributed ‎randomly to a sample of 110 academics and auditors in Erbil, Kurdistan Region of Iraq. A total of 92 valid responses were analyzed using ‎SPSS, incorporating descriptive statistics and multiple regression techniques. The findings reveal that all five dimensions of IT governance ‎‎(planning and organization, ownership and execution, delivery and support, monitoring and evaluation, and guidance and control) exert a ‎statistically significant positive impact on the quality of accounting information. Among these, guidance and control demonstrated the ‎strongest influence. The results underscore the critical role of comprehensive IT governance frameworks in improving data reliability, transparency, and financial reporting quality. The study recommends that economic units strengthen their IT governance practices in alignment ‎with internationally recognized standards to enhance the integrity and usefulness of accounting information for internal and external decision-makers‎.

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  • How to Cite

    Karim , H. M. ., & Mohsin, M. A. . (2025). The Impact of IT Governance Dimensions on Enhancing The ‎Quality of Accounting Information in Economic Units. International Journal of Accounting and Economics Studies, 12(4), 562-573. https://doi.org/10.14419/ac3cxk72