Information Quality (IQ) Management plays a vital role in the process of Accounting Information Systems (AIS) adoption. IQ is emerging as a well-known business problem in modern organisations. Specifically, the level of information quality is critical for all accounting processes, and has a significant impact on business decision-making. It must be noted that modern organisations rely heavily on the use of accounting information systems for their accounting processes. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework to guide the organisations on implementing an adequate IQ management approach during the system adoption process. This research was done on 44 respondents at ten organisations within manufacturing firms in Thailand. The findings of the research's empirical evidence suggest that IQ dimensions in AIS adoption provide assistance in all processes of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.
Case study and survey methodology were adopted for this research. Case studies in two Thai-organisations were carried out. Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organization as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the two cases, which also include the variations between large organisations. Furthermore, the variations between two different stakeholder groups were also examined. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption.Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand CPA, and Thailand computer society to further develop and test the research framework. The major findings from the survey are: 1. there was only one factor, user training and education', that was found to be different between different stakeholder groups. 2. Only one factors were found to be significantly different between different type organizations is technical capability of IS personnel'. 3. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes. The research framework of this research shows the relationship between stakeholder groups, important factors and AIS adoption outcomes by highlighting stakeholder groups' influence on identifying the important factors, as well as the evaluation of the importance and performance of the factors.
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