This paper discusses the results of Australian case studies illustrating the key issues that need to be addressed for accounting information quality management. In previous studies from the existing literature, the factors that may impact on information quality have been summarized. In this paper, a model for key issues that impact on accounting quality was proposed based on the literature. The case study results were then used to discuss the key components of the research model.

Data quality is a critical issue during the implementation of an enterprise resource planning (ERP) system. Data quality problems can have a significant impact on an organisation’s information system. Therefore, it is essential to understand data quality issues to ensure success in implementing ERP systems. This paper uses SAP as an example of an ERP system and describes a study, which explores data quality problems with existing systems, and identifies critical success factors that impact data quality. The study resulted in the development of a framework for understanding data quality issues in implementing an ERP, and application of this framework in a case study in two large Australian organisations. The findings of the study suggest that the importance of data quality needs to be widely understood in implementing an ERP, as well as providing recommendations that may be useful to practitioners.

No abstract

The accounting information system (AIS) is one of the most critical systems in any organization. Data quality plays a critical role in a data-intensive, knowledge-based economy. The objective of this study is to identify the most important factors for accounting information quality and their impact on AIS data quality outcomes. The article includes an extensive literature review and summarizes studies in quality management, data quality, accounting information systems, and enterprise planning in helping to identify a set of critical success factors for data quality. The study uses empirical data to answer the research question and test the research hypothesis. Study results show that the top three most important factors that affect accounting information systems’ data quality are top management commitment, the nature of the accounting information systems (such as the suitability of the systems), and input controls. The article further uses regression analysis to test the effect of those factors on AIS data quality, finding that there is a significant positive relationship between the perceived performance of the three most important factors and perceived AIS data quality outcomes

Higher education continues to evolve, including recent increases in the number of courses offered fully and partially (hybrid) online. Many new technologies have been used to support online education, particularly learning management systems (LMS's), which serve as the core technology platforms for the online environment. Our research is to use Moodle as an LMS and empirical survey data to investigate what are the factors that influence online assessment and overall satisfaction with online learning. We used an online survey as the method of data collection for this study. The survey questionnaire was sent anonymously to all students who took the online or hybrid course sections at a US university, as well as all faculty who taught those online or hybrid course sections. The research result showed that overall student satisfaction with online learning is significantly affected by how the course is organized and how the content is sequenced, the ease with which students can complete assignments, and the use of the LMS to engage with content.