What Are the Most Important Factors for Accounting Information Quality and Their Impact on AIS Data Quality Outcomes?

The accounting information system (AIS) is one of the most critical systems in any organization. Data quality plays a critical role in a data-intensive, 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. The article includes an extensive literature review and summarizes studies in quality management, data quality, accounting information systems, and enterprise planning in helping to identify a set of critical success factors for data quality. The study uses empirical data to answer the research question and test the research hypothesis. Study results show that the top three most important factors that affect accounting information systems’ data quality are top management commitment, the nature of the accounting information systems (such as the suitability of the systems), and input controls. The article 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 most important factors and perceived AIS data quality outcomes.