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http://dx.doi.org/10.22156/CS4SMB.2019.9.12.024

A Study on the Important Factors for Accounting Information Quality Impact on AIS Data Quality Outcomes  

Kim, Kyung-Ihl (Division of Convergence Management, Korea National University of Transportation)
Publication Information
Journal of Convergence for Information Technology / v.9, no.12, 2019 , pp. 24-29 More about this Journal
Abstract
AIS is one of the most critical systems in any organization. Data quality plays a critical role in a knowledge-based economy. The objective of this study is to identify the most important factors for accounting information quality and their impact on AIS data quality outcomes. This study includes an extensive literature review to identify a set of CSF for data quality. The study uses empirical data to test the research hypothesis and resluts show that the top three most important factors that affect AIS's data quality are toop management commitmentm the nature of the AIS and input controls. The study further uses regression analysis to test the effect of those factors on AIS data quality, finding that there is a significant positive relationship between the perceived performance of the three factors and AIS data quality putcomes. To be develop to AIS data quality further study for CSF's control methodology is necessary.
Keywords
Data quality; Accounting Information System; Critical Success factor; information theory; information value;
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Times Cited By KSCI : 5  (Citation Analysis)
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