تأثير ضوابط حوكمة تقنية المعلومات على الإبلاغ المالي في القطاع المصرفي
دراسة في عينة من المصارف العراقية
DOI:
https://doi.org/10.61704/jpr.v24i1.pp41-54الكلمات المفتاحية:
حوكمة تقنية المعلومات، الإبلاغ المالي، الخصائص النوعية للمعلومات المحاسبية، البنك المركزي العراقي، القطاع المصرفيالملخص
يهدف البحث الى قياس تأثير ضوابط حوكمة تقنية المعلومات الصادرة عن البنك المركزي العراقي على الإبلاغ المالي في القطاع المصرفي، اذ تكمن مشكلة البحث في مدى تأثير تطبيق ضوابط حوكمة تقنية المعلومات على جودة المعلومات المحاسبية وبالتالي على الإبلاغ المالي للوحدة الاقتصادية في المصارف العراقية. تمثل مجتمع البحث بالمصارف الأهلية العراقية كونها ملزمة بتطبيق دليل ضوابط حوكمة تقنية المعلومات الصادر عن البنك المركزي العراقي، وتمثلت عينة البحث بخمسة مصارف أهلية عراقية (مصرف بغداد والمصرف التجاري العراقي ومصرف الإستثمار العراقي ومصرف بابل ومصرف الخليج التجاري) تم إختيار هذه المصارف نظراً لتوفر بياناتها المالية وتطبيقها لضوابط حوكمة تقنية المعلومات ولقد قام الباحث بتصميم مؤشر لقياس مدى تطبيق ضوابط حوكمة تقنية المعلومات في المصارف عينة البحث، وقام بقياس جودة الإبلاغ المالي من خلال تحليل القوائم المالية (الميزانية وقائمة الدخل) ولمدة 10 سنوات للمصارف عينة البحث وذلك بإستخدام نموذج ARIMA ونموذج ICM والأدوات الإحصائية ذات الصلة وبتوظيف دوال البرنامج الحزم الإحصائية SPSS، وتوصل الباحث الى العديد من الإستنتاجات كان أهمها أن هنالك إرتباط قوي بين تطبيق ضوابط حوكمة تقنية المعلومات في المصارف العراقية وجودة الإبلاغ المالي لتلك المصارف وذلك من خلال الخصائص النوعية الأساسية للمعلومات المالية ذات الصلة، حيث أن تطبيق ضوابط حوكمة تقنية المعلومات يمكن أن يعزز من ملاءمة وصدق تمثيل المعلومات المحاسبية الواردة في القوائم المالية للمصارف العراقية مما يساهم في تعزيز مكانة القطاع المصرفي محلياً وإقليمياً، وأوصى بضرورة التركيز على تعزيز الخصائص النوعية الأساسية للمعلومات المحاسبية بالتزامن مع التطبيق الكفوء لضوابط حوكمة تقنية المعلومات من أجل تعزيز جودة الإبلاغ المالي.
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