See discussions, stats, and author profiles for this publication at: https://www.researchgate.

net/publication/251670859

Critical Success Factors for Accounting Information Systems Data Quality

Thesis · February 2003

CITATIONS READS
61 2,781

1 author:

Hongjiang Xu
Butler University
61 PUBLICATIONS 851 CITATIONS

SEE PROFILE

All content following this page was uploaded by Hongjiang Xu on 17 September 2020.

The user has requested enhancement of the downloaded file.

 UNIVERSITY OF SOUTHERN QUEENSLAND

Critical Success Factors for Accounting Information

Systems Data Quality

A dissertation submitted by

Hongjiang Xu, M Com(IS), B Ec(Acc), CPA

For the award of

Doctor of Philosophy

2003

I
 ABSTRACT

Quality information is critical to organisations’ success in today’s highly competitive

environment. Accounting information systems (AIS) as a discipline within
information systems require high quality data. However, empirical evidence suggests
that data quality is problematic in AIS. Therefore, knowledge of critical factors that
are important in ensuring data quality in accounting information systems is desirable.

A literature review evaluates previous research work in quality management, data

quality, and accounting information systems. It was found that there was a gap in the
literature about critical success factors for data quality in accounting information
systems. Based on this gap in the literature and the findings of the exploratory stage
of the research, a preliminary research model for factors influence data quality in
AIS was developed. A framework for understanding relationships between
stakeholder groups and data quality in accounting information systems was also
developed. The major stakeholders are information producers, information
custodians, information managers, information users, and internal auditors.

Case study and survey methodology were adopted for this research. Case studies in
seven Australian organisations were carried out, where four of them were large
organisations and the other three are small to medium organisations (SMEs). Each
case was examined as a whole to obtain an understanding of the opinions and
perspectives of the respondents from each individual organisation as to what are
considered to be the important factors in the case. Then, cross-case analysis was used
to analyze the similarities and differences of the seven cases, which also include the
variations between large organisations and small to medium organisations (SMEs).
Furthermore, the variations between five different stakeholder groups were also
examined. The results of the seven main case studies suggested 26 factors that may
have impact on data quality in AIS.

Survey instrument was developed based on the findings from case studies. Two
large-scale surveys were sent to selected members of Australian CPA, and Australian
Computer Society to further develop and test the research framework. The major
findings from the survey are: 1. respondents rated the importance of the factors

I
consistent higher than the actual performance of those factors. 2. There was only one
factor, ‘audit and reviews’, that was found to be different between different sized
organisations. 3. Four factors were found to be significantly different between
different stakeholder groups: user focus, measurement and reporting, data supplier
quality management and audit and reviews. 4. The top three critical factors for
ensuring data quality in AIS were: top management commitment, education and
training, and the nature of the accounting information systems.

The key contribution of this thesis is the theoretical framework developed from the
analysis of the findings of this research, which is the first such framework built upon
empirical study that explored factors influencing data quality in AIS and their
interrelationships with stakeholder groups and data quality outcomes. That is, it is
now clear which factors impact on data quality in AIS, and which of those factors are
critical success factors for ensuring high quality information outcomes. In addition,
the performance level of factors was also incorporated into the research framework.
Since the actual performance of factors has not been highlighted in other studies, this
research adds new theoretical insights to the extant literature. In turn, this research
confirms some of the factors mentioned in the literature and adds a few new factors.
Moreover, stakeholder groups of data quality in AIS are important considerations
and need more attention. The research framework of this research shows the
relationship between stakeholder groups, important factors and data quality outcomes
by highlighting stakeholder groups’ influence on identifying the important factors, as
well as the evaluation of the importance and performance of the factors.

II
 You can get a full PDF copy of the dissertation from the University of Southern Queensland eprint
website as following:

https://eprints.usq.edu.au/1526/

View publication stats