Déterminants de la qualité de l'information financière dans les grandes entreprises au Togo à l'ère du digital

In a context marked by the globalization of trade, the digital transformation of organizations and increasing demands for financial transparency, the quality of financial information constitutes a major strategic issue for large companies in Togo. Despite accounting and regulatory standards, this quality remains heterogeneous and is strongly influenced by the digitalization of accounting processes as well as by organizational and institutional factors that are still insufficiently mastered. This study aims to identify the determinants of financial information quality in large Togolese companies in the digital era. It adopts a qualitative approach based on data triangulation, combining participant observation and semi-structured interviews conducted in Lomé, from November to December 2025, with 12 financial actors. Data were processed through thematic content analysis. Results show that financial information quality is shaped by internal factors (organization of the accounting system, maturity of information systems, digital skills, internal control quality) and external factors (regulatory framework, tax pressure, stakeholder requirements, institutional environment), with digitalization acting as a cross-cutting factor that strengthens reliability, traceability and transparency. These findings propose an integrative framework linking internal factors, external factors and digitalization as a cross-cutting dimension, extending beyond classical approaches centered on governance and audit. Keywords: financial information quality, digitalization, information systems, governance, large Togolese companies, qualitative analysis. JEL Classification: M41; M15 Paper type: Empirical Research