data quality issues for accounting information systems’ implementation

04/11/23 Data Quality Issues 1

Data quality issues for accounting information systems’ implementation

Introduction


Why is quality information important?


• Gives competitive advantages to an organization.

• Accounting information system, the quality of the information

provided is imperative to the success of the systems.

• Failure to do so has negative impacts on the

• Poor information quality may have adverse effects on decision

making.Quality information = Success of Systems

AIS

• Accounting Information System (AIS) is one of the most critical systems in the organization

• AIS has changed its way of capturing, processing, storing and distributing information.

• Digital and on-line information• Organizations need to take an approach which puts such systems at

the forefront, • consider both the system and the human related factors• focus on critical factors to attain high-quality accounting

information.


Data Quality Stakeholders in Accounting Information Systems


Factors Influencing Data Quality


Factors Influencing Data Quality Contd.


Case Study


Case Study Introduction


•Interview of the stakeholders

•Case study organization E is an education and training

infrastructure company

•Partners with universities and professional education providers

•To market and deliver their courses over the Internet to students

and organizations.

•Uses an off the shelf commercial software package which basically

performs the group’s accounting information.

•Program is also used to report against budgets.

•Separate analysis in the software package for each of those

divisions.

Stake holders mentioned in the case study


Case Study Introduction Contd.


• Case E established a position called ‘account relationship manager,’ who

had all the details ,did all the communication between the technical staff and

clients.

Systems Control

Human Control

Input Controls

Data Analysis


Summary of cross stakeholders analysis

•At the conclusion of the interviews with the stakeholders, each of them

was asked to rate a list of factors, generated from the literature review,

on a ten point scale for the importance of those factors, where

– 10 (ten) represented extremely important, and

– 1 (one) was not important at all.

Stakeholders rating of the importance of the factors


Category Factors Mean Rating

AIS Characteristics Nature of IS 7

DQ Characteristics Internal control , Input control, Understanding of the systems and DQ

8.25

Stakeholders’ related factors

Top management’s commitment, DQ manager , User focus , Management, Audit and reviews

7

Organizational Factors

Training, Evaluate cost/benefitTradeoffs, Teamwork

7

External Factors External Factors 6.25

Findings and Conclusion


Findings of Case Study


•Monitored cash balances fairly & closely [data quality]

•Input controls most important control.

• DQ requirement as part of the job description worked as a negative incentive:

‘You do it right or you get sacked.’

• Managers made efforts for personnel relations:

•Promotion for above average performance

•Top management commitment to data quality

•No middle layer of management.

•Duties to ensure the quality of accounting information were assigned to the

individuals who were doing the relevant work.

• Belief of the organization was : a DQ manager position would not make a

significant difference.

Conclusion

•Detailed understanding of organizational data, its nature, quality and

consistency

•Competent personnel is as important as the suitable system.

•Input control should be incorporated with data suppliers’ quality

management.


Cont…..

•In order to have a successful accounting information systems’

implementation, organizations should pay attentions to both

systems and organizational factors.

•Stakeholders of the systems and data quality controls need to

work together to ensure the data quality in AIS.


Thank You

• Submitted by:Sonal Saharan 09609039Smriti Jain 09609038Sourabh Modi 06503859


data quality issues for accounting information systems’ implementation

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