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http://dx.doi.org/10.9723/jksiis.2014.19.4.119

The Perceived Information Quality in Accounting Information System: Effects on Trust and Risk  

Kim, Daekil (Seoul Women's University)
Publication Information
Journal of Korea Society of Industrial Information Systems / v.19, no.4, 2014 , pp. 119-131 More about this Journal
Abstract
This study discusses the results of an empirical study carried out to illustrate the key issues that need to be addressed to ensure accounting information quality (AIQ). The study also focuses on the factors of trust and risk as they impact the intention to use accounting information from accounting information systems(AIS). The factors that might impact on accounting information quality have been summarized from the existing literature on previous studies in this area. This study proposes a research model for key issues that have an impact on accounting information quality based on the literature. I use the empirical results of this study to discuss the key components of the research model.
Keywords
Accounting information quality(AIQ); Accounting information systems(AIS); Trus;
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