IDENTIFYING ACCOUNTING INFORMATION GOVERNANCE MECHANISMS

• Autor(a) principal: de Oliveira, Camila
• Data de Publicação: 2021
• Outros Autores: Behr, Ariel, Schiavi, Giovana Sordi
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10396
• topic: Mechanisms; Governance; Accounting Information; Information Governance; IT Governance; Mecanismos; Gobernanza; Información Contable; Gobernanza de la Información; Gobernanza de TI; Mecanismos; Governança de TI.; Governança; Informação Contábil; Governança da Informação; Governança de TI

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.