IDENTIFYING ACCOUNTING INFORMATION GOVERNANCE MECHANISMS

Authors

DOI:

https://doi.org/10.4270/ruc.2021427

Keywords:

Mechanisms, Governance, Accounting Information, Information Governance, IT Governance

Abstract

Accounting has been facing challenges related to the information volume and the new technologies impact. One approach to improving the use and management of these resources is Information Governance. The article aims to identify mechanisms that can be used to govern accounting information, having the IT Governance and Information Governance Mechanisms as guiding elements. It begins with a systematic literature review, presenting a Governance Mechanisms consolidated list (IT and Information) based on Procedural, Structural and Relational practices. Afterward, interviews were conducted with accounting experts to obtain a list of these mechanisms adapted for accounting. The study's contributions focus on the consolidated presentation of Procedural, Structural, and Relational mechanisms that do not intend to exhaust the theme and on their use for a better decision-making process.

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Author Biography

Camila de Oliveira, Universidade Federal do Rio Grande do Sul

Professora Substituta na Universidade Federal do Rio Grande do Sul. Doutoranda pelo Programa de Pós-Graduação em Administração da Universidade Federal do Rio Grande do Sul (PPGA/UFRGS) na área de Gestão de Sistemas e Tecnologia da Informação. Mestre em Controladoria e Contabilidade pela Universidade Federal do Rio Grande do Sul (PPGCONT/UFRGS) com ênfase em Informações para Usuários Internos. Graduada em Ciências Contábeis pela Universidade Federal do Rio Grande do Sul (UFRGS).

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Published

2021-12-31

How to Cite

de Oliveira, C., Behr, A., & Schiavi, G. S. (2021). IDENTIFYING ACCOUNTING INFORMATION GOVERNANCE MECHANISMS. Revista Universo Contábil, 17(4), 84–105. https://doi.org/10.4270/ruc.2021427

Issue

Section

National Section