THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN PROMOTING GOOD GOVERNANCE MANAGEMENT STEP TOWARDS ESTABLIHTNG SUSTAINABILITY

Abstract

What concerns everyone now is sustainability and whether its implementation is proceeding as planned. Accounting, administrative, engineering, and other systems operating within the units may be involved in implementing sustainability goals and achieving full implementation. The philosophy of accounting information systems is based on transforming raw data into information that benefits decision-makers. The philosophy of governance is based on a set of rules and principles that ensure transparency, accountability, efficiency, and justice in the management of institutions. The study addresses the problem that avoids deficiencies in the information provided to decision-makers regarding sustainability through three types of information. The study relied on the hypothesis that all the primary and secondary characteristics of accounting information reduce the ambiguity of decisions facing decision-makers and increase their knowledge, particularly when it comes to sustainability and its application to a tangible reality consistent with the institution's activities. The study reached a set of conclusions, including that integration between systems and governance is important for achieving and consolidating sustainability. The study also developed a set of recommendations, including that consolidating sustainability in state institutions requires the cooperation of all departments.