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

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).