Current issue
Archive
About the Journal
About
Editorial Office
Scientific Board
Abstract & Indexing
Contact
Reviewers list
Editorial Policies
Authorship & COI
Ethical principles
Crossmark
Principles of Transparent Checklist
Open access
Reviewing procedure
Instruction for Authors
Guidelines for Authors
Manuscript Types
Manuscript structure
How to submit
SCIENCE ARTICLE
A Study on the Impact of Digital Governance on the Quality of Accounting Information in Saudi Banks
1
Department of Accounting, College of Business, University of Jeddah, Jeddah, Saudi Arabia
Submission date: 2025-10-08
Final revision date: 2025-11-15
Acceptance date: 2025-12-16
Online publication date: 2026-02-16
Publication date: 2026-02-16
Corresponding author
Nagat Marie Younis
Department of Accounting, College of Business, University of Jeddah, Jeddah, Saudi Arabia
Department of Accounting, College of Business, University of Jeddah, Jeddah, Saudi Arabia
Management 2025;(2):698-727
KEYWORDS
digital governancerelevancehonest expressionunderstandabilityappropriatetimingcredibilitycomparabilitySaudi banks
JEL CLASSIFICATION CODES
M21
TOPICS
ABSTRACT
Research background and purpose:
The study aims to examine the impact of digital governance on the quality of accounting information in Saudi banks.
Design/methodology/approach:
To achieve the study’s objective and test its hypotheses, the descriptive-analytical approach was adopted to construct the theoretical framework. A field study was conducted on (319) financial managers, branch managers, heads of financial departments, and heads of electronic services departments in banks (12) during (2024-2025). The results were analyzed using regression analysis through IBM SPSS 31 program.
Findings:
It indicates that the importance of digital governance in improving accounting information quality, which contributes increasing the level of disclosure and transparency and this reflected in financial reports quality, and the existence of a statistically significant impact between digital governance and accounting information quality in banks listed on the Saudi Stock Market. The study recommends that the management of Saudi banks should enhance digital governance and implement it effectively and facilitate the procedures for digital updating of banking transactions, which will be reflected in improving accounting information quality, it is necessary to issue an accounting standard that defines best practices and develop digital accounting tools to benefit from digital governance in financial transactions to keep pace with the rapid development of information technologies and increase the level of disclosure in financial reports.
Value added and limitations:
The study is first in concerned on all dimensions of the qualitative characteristics of accounting information (relevance, credibility, comparability, understandability, appropriate timing, honest expression), while previous studies were limited to some of these dimensions. Also, studies that focused on accounting information quality did not address the dependent variable of digital governance directly. According to the researcher’s knowledge, this is the first study that addresses digital governance and accounting information quality in the Saudi banking sector, which is one of the most important sectors in the Saudi economy.
The study aims to examine the impact of digital governance on the quality of accounting information in Saudi banks.
Design/methodology/approach:
To achieve the study’s objective and test its hypotheses, the descriptive-analytical approach was adopted to construct the theoretical framework. A field study was conducted on (319) financial managers, branch managers, heads of financial departments, and heads of electronic services departments in banks (12) during (2024-2025). The results were analyzed using regression analysis through IBM SPSS 31 program.
Findings:
It indicates that the importance of digital governance in improving accounting information quality, which contributes increasing the level of disclosure and transparency and this reflected in financial reports quality, and the existence of a statistically significant impact between digital governance and accounting information quality in banks listed on the Saudi Stock Market. The study recommends that the management of Saudi banks should enhance digital governance and implement it effectively and facilitate the procedures for digital updating of banking transactions, which will be reflected in improving accounting information quality, it is necessary to issue an accounting standard that defines best practices and develop digital accounting tools to benefit from digital governance in financial transactions to keep pace with the rapid development of information technologies and increase the level of disclosure in financial reports.
Value added and limitations:
The study is first in concerned on all dimensions of the qualitative characteristics of accounting information (relevance, credibility, comparability, understandability, appropriate timing, honest expression), while previous studies were limited to some of these dimensions. Also, studies that focused on accounting information quality did not address the dependent variable of digital governance directly. According to the researcher’s knowledge, this is the first study that addresses digital governance and accounting information quality in the Saudi banking sector, which is one of the most important sectors in the Saudi economy.
REFERENCES (49)
1.
Abdurrahman, A., Gustomo, A., & Prasetio, E. (2023). Enhancing banking performance through dynamic digital transformation capabilities and governance, risk management, and compliance: Insights from the Indonesian context. The Electronic Journal of Information Systems in Developing Countries, 90(2), e12299. https://doi.org/10.1002/isd2.1....
2.
Al Shanti, A. M., & Elessa, M. S. (2023). The impact of digital transformation towards blockchain technology application in banks to improve accounting information quality and corporate governance effectiveness. Cogent Economics & Finance, 11(1). https://doi.org/10.1080/233220....
3.
Alassuli, A., Thuneibat, N., Eltweri, A., Al-Hajaya, K., & Alghraibeh, K. (2025). The impact of accounting digital transformation on financial transparency: mediating role of good governance. Journal of Risk and Financial Management, 18(5), 272. https://doi.org/10.3390/jrfm18....
4.
Al-Hattami, H., Almaqtari, F., Abdullah, A., & Al-Adwan, A. (2024). Digital accounting system and its effect on corporate governance: An empirical investigation. Strategic Change, 33(3), 151-167. https://doi.org/10.1002/jsc.25....
5.
Al-Okaily, M., Alghazzawi, R., Alkhwaldi, A., & Al-Okaily, A. (2022). The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model. Global Knowledge, Memory and Communication, 72 (8-9), 882–901. https://doi.org/10.1108/gkmc-0....
6.
Al-Shahamani, H., Obaid, A., Malik, Y., Al-Shiblawi, G., & Ojah, S. (2025). Digital transformation, blockchain, impact on the quality of financial reporting and corporate governance. International Journal of Analysis and Applications, 23, 166. https://doi.org/10.28924/2291-....
7.
Begozzi, V., Oldani, M., & Terrizzano, F. (2023). The growing importance of digital risk & governance. Risk Management Magazine, 18(2), 27-36. https://doi.org/10.47473/2020r....
8.
Benzerrouk, Z., S. (2021). Electronic governance and its role in achieving the quality of accounting information during coronavirus pandemic. The Comprehensive Multidisciplinary Electronic Journal, 39(9), 1-28.
9.
Byard, D., Li, Y., & Weintrop, J. (2006). Corporate governance and the quality of financial analysts’ information. Journal of Accounting and Public Policy, 25, 609-625. https://doi.org/10.1016/j.jacc....
10.
Chen, W., Cài, W., Hu, Y., Zhang, Y., & Yu, Q. (2022). Gimmick or revolution: can corporate digital transformation improve accounting information quality? International Journal of Emerging Markets, 19(10), 2966–2990. https://doi.org/10.1108/ijoem-....
11.
DeLone, W., Migliorati, D., & Vaia, G. (2021). Digital governance. industry, innovation and infrastructure. Springer. https://doi.org/10.1007/978-3-....
12.
Druzhilovskaya, T., & Druzhilovskaya, E. (2019). Improving the financial reporting of organizationsin the digital economy. Accounting. Analysis. Auditing, 6(1), 50-61. https://doi.org/10.26794/2408-....
13.
Engkus, E., Budiman, B., & Trisakti, F. (2024). The role of good corporate governance and transformative big data analysis in improving company financial performance. International Journal of Data and Network Science, 8(2), 1017-1024. https://doi.org/10.5267/j.ijdn....
14.
Erkut, B. (2019). From digital government to digital governance: are we there yet? Sustainability, 12(3), 860. https://doi.org/10.3390/su1203....
15.
Esposito, P., Braga, A., Sancino, A., & Ricci, P. (2023). The strategic governance of the digital accounting environment: insights from virtual museums. Meditari Accountancy Research, 31(2), 366-380. https://doi.org/10.1108/MEDAR-....
16.
Fang, Q., Yu, N., & Xu, H. (2023). Governance effects of digital transformation: from the perspective of accounting quality. China Journal of Accounting Studies, 11(1), 77–107. https://doi.org/10.1080/216972....
17.
Farhan, S., F., & Al-Haithami, A. (2023). Impact of the qualitative characteristics of accounting information in the quality of electronic banking services: A field study in banks operating in Yemen. Journal of Social Studies, 29(2), 54-87. https://doi.org/10.20428/jss.v....
18.
Fernández, L., Fernández, Y., Hidalgo, C., Aliaga, J., & Fuster-Guillén, D. (2023). E-Government and its development in the region: challenges. International Journal of Professional Business Review, 8(1), e0939, https://doi.org/10.26668/busin....
19.
Financial Sector Development Program. (2024). Al-taqrīr al-sanawī li-barnāmaj taṭwīr al-qiṭāʿal-mālī [Annual report of the Financial Sector Development Program 2024]. https://www.vision2030.gov.sa/....
20.
García-Lacalle, J., & Torres, L. (2021). Financial reporting quality and online disclosure practices in Spanish governmental agencies. Sustainability, 13(5), 2437. https://doi.org/10.3390/SU1305....
21.
Grigalashvili, V. (2023). Digital government and digital governance: grand concept. International Journal of Scientific and Management Research, 6(1), 1-25. https://doi.org/10.37502/ijsmr....
22.
Grossi, G., & Argento, D. (2022). The fate of accounting for public governance development. Accounting, Auditing & Accountability Journal, 35(9), 272–303. https://doi.org/10.1108/AAAJ-1....
23.
Guerrero-Avendaño, A., Bernal, W., & Amaya, C. (2023). Governance and corporate management systems supported by innovation, technology, and digital transformation as a driver of change. Sustainability, 15(17), 13150. https://doi.org/10.3390/su1517....
24.
Hakizimana, S., Charity, M., & Stephen, M. (2023). Digital banking transformation and performance-where do we stand? International Journal of Management Research and Emerging Sciences, 13(1). https://doi.org/10.56536/ijmre....
25.
Handajani, C., Feliana, Y., & Eriandani, R. (2024). The role of digitalization and environmental, social, governance in enhancing value relevance of accounting information. Journal Kajian Akuntansi, 7(2), 200-2019. https://doi.org/10.33603/jka.v....
26.
Handayani, M., & Natalia, T. (2025). The influence of utilizing accounting information systems on financial transparency and accountability. International Journal of Science and Research Archive, 15(3), 1140-1147. https://doi.org/10.30574/ijsra....
27.
Haouam, D. (2020). IT governance impact on financial reporting quality using COBIT framework. Global Journal of Computer Sciences: Theory and Research, 10(1), 001-010. https://doi.org/10.18844/gjcs.....
28.
Hu, C., & Yang, X. (2024). A Study on the impact of digital governance on disclosure quality of listed companies. Finance Research Letters, 69(Part A), 106062. https://doi.org/10.1016/j.frl.....
29.
Leoni, G., Maione, G., & Mazzara, L. (2023). Digital governance for addressing performance challenges within inter-unicipalities in big data and decision-making: applications and uses in the public and private sector. In A. Visvizi, O. Troisi, & M. Grimaldi (Eds.), [Big Data and Decision-Making: Applications and Uses in the Public and Private Sector, (pp.27-42). https://doi.org/10.1108/978-1-....
30.
Li, X., Zhang, J., Long, H., Chen, Y., & Zhang, A. (2023). Optimization of digital information management of financial services based on artificial intelligence in the digital financial environment. Journal of Organizational and End User Computing (JOEUC), 35(3), 1-17. https://doi.org/10.4018/joeuc.....
31.
McGee, R., & Yuan, X. (2012). Corporate governance and the timeliness of financial reporting: a comparative study of the People’s Republic of China, the USA and the European Union. Journal of Asia Business Studies, 6(1), 5-16. https://doi.org/10.1108/155878....
32.
Mehta, M., Khurana, A., & Kumar, V. (2023). Leveraging blockchain technology for improving the quality of corporate governance. 2023 6th International Conference on Information Systems and Computer Networks (ISCON), IEEE. https://doi.org/10.1109/ISCON5....
33.
Mu, J. (2023). Dose enterprise digital transformation affects quality of accounting information?. BCP Business & Management, 50, 198-210. https://doi.org/10.54691/bcpbm....
34.
Nobes, C., & Stadler, C. (2015). The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes. Accounting and Business Research, 45(5), 572–601. https://doi.org/10.1080/000147....
35.
Pratama, A., Dwita, S., & Md.Sum, R. (2023). Digitalization disclosure and accounting information quality. Wahana Riset Akuntansi, 11(2), 109-123. https://doi.org/10.24036/wra.v....
36.
Rosly, A., Shafie, R., & Ishak, R. (2024). Corporate governance factors and financial reporting timeliness: a systematic review and future research. Paper ASIA, 40(3b), 121–131. https://doi.org/10.59953/paper....
37.
Ruggeri, D., Leotta, A., & Rizza C., (2022). Digitalization and accounting language games in organizational contexts. Business Journal of Management and Governance, 27, 817-838. https://doi.org/10.1007/s10997....
38.
Sahi, A. (2023). The influence of qualitative characteristics of accounting information on the quality of financial statements in private commercial banks: Wasit province: A Case Study, Iraq. World Journal of Advanced Research and Reviews, 19(2), 1406–1424. https://doi.org/10.30574/wjarr....
39.
Sario, S., Lamangida, T., & Gintulangi, S. (2023). Analysis of good corporate governance in banking digitalization transformation in bank people of Indonesia (BRI) unit paguyaman. Journal of Asian Multicultural Research for Social Sciences Study, 4(2), 11-19.https://doi.org/10.47616/jamrs....
40.
Shang, X., He, Y., & Niu, H. (2023). Research status and challenges of global digital governance based on knowledge graph analysis. Scientific and Social Research, 5(5), 6-15. https://doi.org/10.26689/ssr.v....
41.
Sun, C., Jiang, G., & Zhang, J. (2024). An analysis of hotspots, subject structure, and emerging trends in digital governance research. SAGE Open, 14(3), 1-19. https://doi.org/10.1177/215824....
42.
Tiwari, S. (2022). Organizational competitiveness and digital governance challenges. Archives of Business Research, 10(03), 165–170. https://doi.org/10.14738/abr.1....
43.
Tourani-Red, A., & Lngely, C. B. (2020). Handbook on emerging issues in corporate governance, World Scientific Publishing. https://doi.org/10.1142/7502.
44.
Xu, S., & Su, S. (2025). Enterprise investment in the era of digital finance: Information transparency and investment efficiency analysis. Finance Research Letters, 47, 106586. https://doi.org/10.1016/j.frl.....
45.
Yang, J., Ying, L., & Xu, X. (2024). Digital transformation and accounting information comparability. Finance Research Letters, 61, 104993. https://doi.org/10.1016/j.frl.....
46.
Zampella, A., Campanella, F., Serino, L., & Spignese, A. (2025). Do effective and sustainable corporate governance mechanisms affect the relevance of non‐financial information? Corporate Social Responsibility and Environmental Management, 32(1), 741-756. https://doi.org/10.1002/csr.29....
47.
Zhang, Y. (2025). The impact of digital transformation on the quality of corporate accounting information. Advances in Economics and Management Research, 13(1), 561-566. https://doi.org/10.56028/aemr.....
48.
Zhang, Z., Sun, C., Mikeska, M., Vochozka, M., S., Mikeska, P., & Vochozka, P. (2024). Does the competitive advantage of digital transformation influence comparability of accounting information? Journal of Competitiveness, 16(1), 115-130. https://doi.org/10.7441/joc.20....
49.
Zhu, Y., & Jin, S. (2023). How does the digital transformation of banks improve efficiency and environmental, social, and governance performance? Systems, 11(7), 328. https://doi.org/10.3390/system....
| eISSN: | 2299-193X |
| ISSN: | 1429-9321 (1997-2019) |
We process personal data collected when visiting the website. The function of obtaining information about users and their behavior is carried out by voluntarily entered information in forms and saving cookies in end devices. Data, including cookies, are used to provide services, improve the user experience and to analyze the traffic in accordance with the Privacy policy. Data are also collected and processed by Google Analytics tool (more).
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
