CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Quality information is one of the competitive advantages for an organization. In an accounting information system, the quality of the information provided is imperative to the success of the systems. Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Information has become a key resource of most organizations, economies, and societies. Indeed, an organization’s basis for competition has changed from tangible products to intangible information. More and more organizations believe that quality information is critical to their success (Wang, R.Y 2006).
However, not many of them have turned this belief into effective action. Poor quality information can have significant social and business impacts (Strong, Lee and Wang, 1997). There is strong evidence that data quality problems are becoming increasingly prevalent in practice (Redman, T.C 1998). Most organizations have experienced the adverse effects of decisions based on information of inferior quality (Huang, Lee and Wang, 1999). It is likely that some data stakeholders are not satisfied with the quality of the information delivered in their organizations. In brief, information quality issues have become important for organizations that want to perform well, obtain competitive advantage, or even just survive in the 21st century.
In particular, Accounting Information Systems (AIS) maintain and produce the data used by organizations to plan, evaluate, and diagnose the dynamics of operations and financial circumstances (Anthony, Reese and Herrenstein, 2005). Providing and assuring quality data is an objective of accounting. With the advent of AIS, the traditional focus on the input and recording of data needs to be offset with recognition that the systems themselves may affect the quality of data (Fedorowicz and Lee, 1998). Indeed, empirical evidence suggests that data quality is problematic in AIS (Johnson, Leith, and Neter, 1981). AIS data quality is concerned with detecting the presence or absence of target error classes in accounts (Kaplan, Krishnan, Padman and Peters, 1998).
Thus, knowledge of the critical factors that influence data quality in AIS will assist organizations to improve their accounting information systems’ data quality. While many AIS studies have looked at internal control and audit, Data Quality (DQ) studies have focused on the measurement of DQ outcomes. It appears that there have been very few attempts to identify the Critical Success Factors (CSFs) for data quality in AIS. Thus, there is a need for research to identify the critical success factors that affect organizations’ AIS DQ.
Information technology has changed the way in which traditional accounting systems work. There is more and more electronically captured information that needs to be processed, stored, and distributed through IT-based accounting systems. Advanced IT has dramatically increased the ability and capability of processing accounting information. At the same time, however, it has also introduced some issues that traditional accounting systems have not experienced. One critical issue is the data quality in AIS. IT advantages can sometimes create problems rather than benefiting an organization, if data quality issues have not been properly addressed. Information overload is a good example. Do we really need the quantity of information generated by the systems to make the right decision? Another example is e-commerce. Should the quality of data captured online always be trusted?
| Project details | Contents |
|---|---|
| Number of Pages | 149 pages |
| Chapter one | Introduction |
| Chapter two | Literature review |
| Chapter three | methodology |
| Chapter four | Data analysis |
| Chapter five | Summary,discussion & recommendations |
| Reference | Reference |
| Questionnaire | Questionnaire |
| Appendix | Appendix |
| Chapter summary | 1 to 5 chapters |
| Available document | PDF and MS-word format |
DOWNLOAD COMPLETE WORK
All listed topics on our website are available project materials in PDF and MS word files, well supervised and approved by lecturers who are intellectual in their various fields of discipline, documented to assist you with complete, quality and well organized researched work. if you can't find what you're looking for feel free to contact us.
FOLLOW US