Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

中文翻译：

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会计信息系统对公司治理的影响：巴基斯坦纺织部门的证据

目的

有效的公司治理对于维护商业环境中所有利益相关者的利益始终至关重要。因此，本研究的重点是调查巴基斯坦纺织部门的会计信息系统（AIS）与公司治理之间的关系。纺织业是巴基斯坦经济的骨干力量，对巴基斯坦的国内生产总值和出口具有重要贡献。

设计/方法/方法

这些数据是从财务经理那里收集的，样本是全巴基斯坦纺织厂协会的300家公司的样本，所使用的自发和收集方法。描述性统计和推论统计都用于通过《社会科学统计包》 23进行数据分析。

发现

这项研究的结果证明，AIS对公司治理具有重大影响。从管理的角度来看，重要的是使用特定的系统以更好的方式记录每日交易，并且每个成员都使用计算机系统来完成其在组织中的任务。

创意/价值

纺织业是巴基斯坦经济的支柱。本文的研究是通过原始数据并在现有文献中得出原始贡献而进行的。此外，这项研究的发现将对市场产生相当大的理论和实践意义。