Exploring Information Quality in Accounting Information Systems Adoption

Abstract

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.

How Can The Information System Be Successful In Its Implementation ?

“…It means that, to reach quality of accounting information, Large Pharmacy Company (PBF) must be supported by qualified AIS. Frankly, the results of the study have significant values to the industry and support the studies conducted by Myers & Venable (2014), Daoud & Triki (2013) and Wongsim & Jing Gao (2011).…”

“…Gelinas et al (2012: 17) argues that in order to generate useful information for the organization management, it needs accounting information system that is crucial to the success of an organization. Wongsim & Jing Gao (2011) state that AIS influences on information quality that is then used in making a decision, characterized by the dimensions of information quality.…”

The impact of data quality dimensions on business process improvement

“…It believes that information systems that managers make a decision based on the user's perspective have welldefined process, together well-established measurement. Users better identify area of the process improvement and help the managers to manage the whole process by adding value and solving the existing problems based on their requirements [36], [37]. While, some research efforts have endeavoured to fill in the gaps, mostly are from view point of management [26], we believe user's perspective provides further supports for assessing data quality dimension's relationship.…”

Sistem Pengendalian Internal dan Kualitas Informasi pada Sistem Informasi Keuangan Daerah

“…Selain itu, Susanto (2017) dalam temuan penelitiannya mengungkapkan bahwa pengendalian internal memengaruhi kualitas informasi akuntansi. Adapun Wongsim dan Gao (2011) dalam riset tentang penyelidikan dimensi kualitas informasi dalam rangka penerapan sistem informasi akuntansi, mengemukakan bahwa penerapan sistem informasi akuntansi membutuhkan pengakuan bahwa kualitas informasi memengaruhi pembuatan keputusan.…”