Establishing the Main Mechanisms for the Accounting Information Governance: Delphi study with accounting experts

Abstract

This study aims to identify the main mechanisms of Accounting Information Governance. The Delphi method was applied in three stages with accounting experts to evaluate a set of mechanisms for managing accounting information. As a result, a ranking of priority mechanisms is presented, which indicates a list of necessary conditions for better data and information management. Such evidence could be useful for both the practice of accounting and for the training of future professionals who need to be able to face the challenges related to the impact of new technologies and the increasing volume of data and information. In terms of Information Governance, this study adds field evidence to the remaining gaps on this subject regarding the identification of the best mechanisms for using data and information and creating value.