Managing Data Quality in Accounting Information Systems
Hongjiang Xu (University of Southern Queensland, Australia), Andy Koronius (University of Southern Queensland, Australia) and Noel Brown (University of Southern Queensland, Australia)
Copyright: © 2003
Information is the key resource of today’s organizations, and therefore, quality information is critical to organizations’ success. Accounting information systems (AIS) in particular, requires high quality information. This chapter discusses critical success factors for data quality in accounting information systems. A model for factors that impact on data quality in AIS was proposed, and then examined in seven Australian case studies. The detailed discussion of each factor was included, and it was found that education and training, nature of AIS, and top management commitment are the most critical factors. The findings of the study would help organizations to focus on important factors to obtain better benefit from less effort. Top management, IT and accounting professionals should be able to gain the better understanding of accounting information systems’ data quality management from the discussion of this chapter.