Data Quality Issues For Accounting Information Systems' Implementation: Systems, Stakeholders and Organizational Factors
Data Quality Issues For Accounting Information Systems' Implementation: Systems, Stakeholders and Organizational Factors
Data Quality Issues For Accounting Information Systems' Implementation: Systems, Stakeholders and Organizational Factors
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WHAT IS ACCOUNTING
INFORMATION SYSTEM?
Being a subset of Management Information System,
it’s a system of records a business keeps to maintain
its accounting system.
Includes purchases, sales and other financial
processes of the system.
AIS is responsible for providing timely
and accurate financial and statistical reports for
internal management decision making, and for
external parties such as creditors, investors, and
regulatory and taxation authorities.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
THE CURRENT SCENARIO
Due to increased complexity, the management of
organizations has much more focus on systematical
issues than previously required.
Now a days more and more digital and online
information is being utilized.
For achieving high quality AIS, critical factors have
become an important topic of concern.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
STAKEHOLDERS IN DATA QUALITY
STUDIES
• Data producers- Those who create or collect data for
the AIS.
• Data Custodians- Those who design, develop and
operate the AIS
• Data Consumers- Those who use the accounting
information in their work activities.
• Data Managers- Responsible for managing the entire
data quality in AIS.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
AIS WORKFLOW
Data
Custodians
Data Data
Producers Consumers
Data Managers
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
CRITICAL FACTORS IN DATA
QUALITY
Much study has been conducted on AIS and
following critical factors were identified affecting the
data quality.
Role of Top Management
Data Quality policies and standards.
Role of data quality and data quality manager
Training
Organizational Structure.
Nature of Service, Product, Design
Approaches (Control and Improvement) management processes.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
CRITICAL FACTORS IN DATA
QUALITY
Employee/ Personnel Relations
Supplier quality management
Performance evaluation and rewards (responsibility for DQ)
Manage change
External Factors
Evaluate Cost/ Benefit Tradeoffs.
Audits
Internal Control (Systems, Process)
Input Control
Customer focus
Continuous improvement.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
RELATIVE IMPORTANCE OF
CRITICAL FACTORS
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
RELATIVE IMPORTANCE OF
CRITICAL FACTORS
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
RELATIVE IMPORTANCE OF
CRITICAL FACTORS
• Most of the authors identified Role of top
management and Data quality as the most important
critical factors.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
METHODOLOGY
Data for the case studies in this research was collected from
multiple sources as it allows a broader range of
Historical
Attitudinal
behavioural issues
provides a converging line of inquiry
there by construct validity can be achieved as it provide multiple
measures of the same phenomena.
Data collection sources also include
Main source in-depth interviews with major AIS stakeholders:
Position descriptions: explicit responsibilities of certain positions.
policy manuals
organizational structure charts : interrelationship among different
divisions.
training documents : training undertaken.
financial statements : general background information.
annual reports : general background information.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
ANALYSIS TECHNIQUES
Interviews with the additional documents obtained from the case
study organization is then:
Transcribed
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
QUOTATIONS USED
• Used to illustrate the factors or sub-factors which could
assist in explanation building.
• Quotations from case study interviewees represented
Own opinions
Perceptions
Experiences regarding particular factors or situations.
Respondents’ true feelings and beliefs on certain issues.
• Therefore quotes have the potential to provide insights into
the respondents
• understanding of the phenomena.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
CASE STUDY
Overview of the company, its information systems,
and the data analysis of the case study is as follows
stakeholders that were interviewed :
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
ORGANIZATION - E
An education and training infrastructure company
Medium size organization with a one hundred staff.
Partners with universities and professional education
providers to market and deliver their courses over the
Internet to students and organizations.
Off the shelf commercial software package which
performs the group’s accounting information.
Business units throughout the world have different
entities with their own local budgets and they run a
separate analysis in the software package for those
divisions.
Data quality issues for accounting information systems’ implementation: Systems, stakeholders, and
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organizational factors
ANALYSIS FACTS
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
Info producer
Category Factors Info Info Mean
CFO Acc custodian user
Oficer
AIS
Nature of the IS 8 7 5 8 7
Characteristics
DQ DQ policies &
10 10 8 10 9.5
characteristics standards
Information
Stakeholders’
supplier quality 8 7 10 10 8.75
related factors
management
DQ manager 5 5 6 8 6
Organizational
Manage change 9 5 9 10 8.25
factors
Evaluate
cost/benefit 7 7 2 8 6
tradeoffs
External
External factors 9 5 4 7 6.25
factors
Overall 8.10 6.52 7.32 8.14 7.50
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organizational factors
Findings of Case E
• Data Quality regarded as a priority
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organizational factors
Findings of Case E
• Day to day implementation responsibility rested with
the people at the front end
• No DQ manager position
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organizational factors
CONCLUSION
• Systems’, Stakeholders’ and organizational factors’
impacts on data quality of accounting information
systems
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Key Learning's
• Competent personnel is as important as the suitable
system
Queries ???
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