Özet:

This study aims to identify the role of information governance in enhancing the performance of the economic unit and its reflection on the value of the economic unit, through the availability of the dimensions and principles of governance, which helps to provide more accurate, integrity and reliable information.The most important finding of the study is that compliance with the requirements of information governance in banks raises the level of performance and enhances its economic value, and the application of the (RASIC) scheme through which it is possible to demonstrate partnership and cooperation between administrative administrative levels, as well as accountability for any deviations and residues, and to show transparency. Among the most important recommendations are: The trend in applying the mechanisms and principles of information governance in a practical and effective manner in Iraqi banks for the purpose of promoting them to the required level and comparison with the countries of the world. The need for Iraqi banks to pay attention to preparing requirements for implementing information governance, and developing an integrated system for it based on basic elements that ensure quality in the accounting information system and the information it provides, and thus reflect on the value of the bank..

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