IT Governance and its Impact on the Usefulness of Accounting Information Reported in Financial Statements
Inaam M. Al-Zwyalif

Abstract
This study aimed to investigate the direct effects of information technology (IT) governance; i.e., value delivery and strategic alignment, risk management, resource management, and performance measurement, on the usefulness of accounting information provided by financial statements as well as indirect effects via its effect on the accounting information system (AIS). To attain these objectives, a questionnaire was developed and distributed to a sample of financial managers, IT managers, and internal auditors in the Jordanian industrial companies listed on the Amman Financial Market. Path analysis was used to test the research model and hypotheses. The results showed that IT governance affects significantly and directly the usefulness of accounting information and AIS. However, this usefulness is significantly influenced by the AIS. It was also found that IT governance affects significantly and indirectly the usefulness of accounting information through its direct effects on the AIS.

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