Criticality of factors affecting data quality of accounting information systems: how perceptions of importance and performance can differ

Xu, Hongjiang and Al-Hakim, Latif (2005) Criticality of factors affecting data quality of accounting information systems: how perceptions of importance and performance can differ. In: Information Quality. Advances in Management Information Systems (1). M. E. Sharpe Inc., New York, USA, pp. 197-214. ISBN 978-0-7656-1133-8

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Abstract

This study identifies factors affecting data quality of accounting information systems and attempts to establish a relationship between data quality and work alignment. It shows that a gap between the perceived performance and the expected importance of a factor may affect data quality and may provide some indication as to whether executives were successful in translating their vision. The study reports the results of a large-scale survey of Australian organizations. The analysis of data demonstrates that for all listed twenty-five factors, the organizations' perceived performance of success factors is less than the expected importance of those factors. The results also show that in general there is no significant difference between different stakeholder groups in their perceptions of importance of factors, except for five factors (user focus, measurement and reporting, data supplier quality management, audit and reviews, and teamwork).


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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to paper due to publisher copyright restrictions. Print copy held in USQ Library at call no. 658.4038011 Inf.
Depositing User: epEditor USQ
Faculty / Department / School: Historic - Faculty of Business - Department of Management and Organisational Behaviour
Date Deposited: 11 Oct 2007 00:17
Last Modified: 02 Jul 2013 22:31
Uncontrolled Keywords: accounting information system; data quality; importance; performance; success factors
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
URI: http://eprints.usq.edu.au/id/eprint/232

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