تأثير تبني أنظمة تخطيط موارد المؤسسات (ERP) على فعالية آليات حوكمة الشركات

Abstract

This study aims to highlight the impact of adopting Enterprise Resource Planning (ERP) systems on enhancing the effectiveness of corporate governance mechanisms. This is achieved by examining and analysing integrating this digital system and corporate governance practices. To accomplish this objective, the descriptive-analytical approach was employed as the methodological framwork, supported by an empirical study that utilized a questionnaire The Questionnaire was distributed to a sample of economic enterprises operating in the wilaya of setif to assess the reality of ERP system tr implementation. The study concluded that the ERP system constitutes a fundamental pillal and an effective support in advancing corporate governance mechanisms. This purotal role is reflected in the system's capacity to. Enhance the internal control encrtonment Bationalize and support the decision-making process, Clevate the levels of administrative and financial transparency and disclosure, improve the efficiency of risk management, rendering it a strategic tool for establishing robust and sustainable governance foundations