Establishing the Main Mechanisms for the Accounting Information Governance: a Delphi study with Accountants

This study aims to identify the main mechanisms of Accounting Information Governance. The Delphi method was applied in three stages with accounting experts, through which a set of mechanisms for managing accounting information was identified and ranked according to priority mechanisms. This evidence could be useful for both accounting practice and future professional training, which need to be able to meet the challenges related to the impact of new technologies and the increasing volume of data and information. In terms of Information Governance, this study highlights some of the remaining gaps in this field, regarding the identification of best mechanisms for using data and information and creating value.