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Impact of accounting information system on corporate governance: evidence from Pakistani textile sector

Samza Fatima (Gillani Law College, Bahauddin Zakariya University, Multan, Pakistan)
Muhammad Ishtiaq (Lyallpur Business School, GCUF, Faisalabad, Pakistan)
Adnan Javed (GCUF, Faisalabad, Pakistan)

International Journal of Law and Management

ISSN: 1754-243X

Article publication date: 13 January 2021

Issue publication date: 21 May 2021




Efficient corporate governance is always important to safeguard the interest of all the stakeholders in the business environment. Therefore, this study focuses on the investigation of the relationship between accounting information systems (AIS) and corporate governance in the textile sector of Pakistan. The textile sector is the backbone of the Pakistani economy and has an important contribution toward the gross domestic product and as well as exports of the country.


The data were collected from the finance managers with the sample size of 300 firms of All Pakistan textile mills association, self-delivery and collection method used. Both descriptive and inferential statistics used to analyze data through the Statistical Package for Social Sciences 23.


The findings of this study proved that AIS has a significant impact on corporate governance. It is important from the management point of view to record the daily transaction in a better way with the use of a specific system and every member uses the computerized system to accomplish their tasks in the organization.


The textile industry is the backbone of Pakistan’s economy. The study conducted in this paper by primary data and drawing original contributions in the existing literature. Moreover, the findings of this study are going to have considerable theoretical and practical implications for the market.



Fatima, S., Ishtiaq, M. and Javed, A. (2021), "Impact of accounting information system on corporate governance: evidence from Pakistani textile sector", International Journal of Law and Management, Vol. 63 No. 4, pp. 431-442.



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