Exploring Information Quality in Accounting Information Systems Adoption

Manirath Wongsim and Jing Gao

School of Computer and Information Science, University of South Australia, Mawson Lakes, Australia

Copyright © 2011 Manirath Wongsim and Jing Gao. This is an open access article distributed under the Creative Commons Attribution License unported 3.0, which permits unrestricted use, distribution, and reproduction in any medium, provided that original work is properly cited.

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.

Keywords: Information Quality, Information Quality Dimensions, Accounting Information Systems, Accounting Information System Adoption.
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