Criticality of factors affecting data quality of accounting information systems: how perceptions of importance and performance can differ
Edited book (chapter)
Xu, H. and Al-Hakim, Latif. 2005. "Criticality of factors affecting data quality of accounting information systems: how perceptions of importance and performance can differ." Wang, Richard Y., Pierce, Elizabeth M., Madnick, Stuart E. and Fisher, Craig W. (ed.) Information Quality. New York, USA. M E Sharpe Inc. pp. 197-214
| Chapter Title | Criticality of factors affecting data quality of accounting information systems: how perceptions of importance and performance can differ |
|---|---|
| Book Chapter Category | Edited book (chapter) |
| ERA Publisher ID | 2552 |
| Book Title | Information Quality |
| Authors | Xu, H. (Author) and Al-Hakim, Latif (Author) |
| Editors | Wang, Richard Y., Pierce, Elizabeth M., Madnick, Stuart E. and Fisher, Craig W. |
| Page Range | 197-214 |
| Series | Advances in Management Information Systems |
| Number of Pages | 18 |
| Year | 2005 |
| Publisher | M E Sharpe Inc |
| Place of Publication | New York, USA |
| ISBN | 9780765611338 |
| 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). |
| Keywords | accounting information system; data quality; importance; performance; success factors |
| ANZSRC Field of Research 2020 | 350105. Management accounting |
| Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
| Journal Title | Information Quality (Advances in Management Information Systems) |
| Byline Affiliations | University of Southern Queensland |
| Department of Management and Organisational Behaviour |
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