Data quality issues for accounting information systems’.pdfVIP

Journal of Technology Research Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and organizational factors Hongjiang Xu Butler University ABSTRACT Quality information is one of the competitive advantages for an organization. In an accounting information system, the quality of the information provided is imperative to the success of the systems. This paper reviews the current literature, and uses a case study to address the important systems, stakeholders, and organizational factors that influence the data quality in accounting information systems’ implementation. KEYWORDS: information quality, data quality, accounting information systems, systems factors, stakeholders factors, organizational factors Data Quality Issues, Page 1 Journal of Technology Research INTRODUCTION The management of organizations in the contemporary world has much more focus on systematical issues than was previously required. Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Nowadays, more and more digital and on-line information is utilized in the accounting information systems. Organizations need to take an approach which put such systems at the forefront, and consider both the system and the human related factors while managing their accounting information systems. They must focus on critical factors if they are to attain high-quality accounting information. Failure to do so has negative impacts on the organizations’ financial proces