ATTEMPT TO MODEL THE IMPACT OF INTERNAL GOVERNANCE POLICIES ON THE QUALITY OF ACCOUNTING INFORMATION
Keywords:Quality of accounting information, Intensity of power relations, Agricultural firm, Corporate governance policies, Structural equation modeling.
The objective of this paper is to highlight the impact of the intensity of power relations on the quality of accounting information of agricultural enterprises in the Souss-Massa region. In order to maintain harmony between the object of our research and the methodological path taken to understand it, we have developed a conceptual model composed of thirteen variables distributed over three levels stemming from the governance policies of the firm. Starting from a post-positivist paradigm that we have inscribed in a hypothetico-deductive reasoning, the passage from the theoretical base to the empirical side of the study was done through an investigation by structural modeling of third order with latent variables estimated according to the repeated approach of indicators following a type II model (reflective-formative).
This model, which was tested on a sample of 213 observations, revealed a very significant explanatory value of the company's governance policies on its accounting information quality. In this sense, the mode of remuneration of the manager, the separation of his functions (management/control) and the diffusion of the ownership of the company have monopolized all the merit to explain the impact of the intensity of the relations of power of a company on its quality of the accounting information.
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