IBIMA Publishing Communications of the IBIMA http://www.ibimapublishing.com/journals/CIBIMA/cibima.html Vol. 20 !20 "# Article I$ %&'()*# 2 pages $+I: 0.

( ) /20 .%&'()*

Exploring Information Quality in Accounting Information Systems Adoption

Manirath Wongsim and Jing Gao
School of Computer and Information Science, University of South Australia, Mawson Lakes, Australia )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) Abstract *n+ormation ,uality -*,. Management plays a vital role in the process o+ ccounting *n+ormation /ystems - */. adoption. *, is emerging as a $ell'%no$n business problem in modern organisations. /peci+ically# the level o+ in+ormation 0uality is critical +or all accounting processes# and has a signi+icant impact on business decision'ma%ing. *t must be noted that modern organisations rely heavily on the use o+ accounting in+ormation systems +or their accounting processes. There is a gro$ing need +or research to provide insights into issues and solutions related to *, in */ adoption. This research aims to e1plore $ays o+ managing in+ormation 0uality and */ adoption to investigate the relationship bet$een the *, issues and */ adoption process. This study has led to the development o+ a +rame$or% to guide the organisations on implementing an ade0uate *, management approach during the system adoption process. This research $as done on 22 respondents at ten organisations $ithin manu+acturing +irms in Thailand. The +indings o+ the research3s empirical evidence suggest that *, dimensions in */ adoption provide assistance in all processes o+ decision ma%ing. This research provides empirical evidence that in+ormation 0uality o+ */ adoption a++ect decision ma%ing and suggests that these variables should be considered in adopting */ in order to improve the e++ectiveness o+ */. Keywords: *n+ormation ,uality# *n+ormation ,uality 4imensions# /ystems# ccounting *n+ormation /ystem doption. ccounting *n+ormation

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Introduction 5o$adays# in+ormation is one o+ the main resources used and applied in organisations. *n+ormation development is essential +or improving or developing ne$ conte1ts to support management# strategy# and decision ma%ing -!ee# /trong et al. 20026 Michni% and !o 20076 /ala8n and 9lores 2001.. 9urthermore# management in+ormation is important in organisations as it re0uires 0uality in+ormation# to improve the e++iciency and e++ectiveness o+ their operations +or higher pro+itability and increased productivity. 9or signi+icant business decision'ma%ing# *n+ormation ,uality -*,. has become an important consideration +or any organisation that $ants to per+orm a variety o+ tas%s $ell. *n+ormation ,uality re+ers to the capability o+ data to be +it +or use. There is a strong evidence that *, issues have become a critical concern +or organisations -!ee# /trong et al. 20026 Michni% and !o 2007.. /alaun and 9lores -2001. indicate that# currently# customers re0uire good 0uality in+ormation $hich is basic to the re0uirements o+ business activity and lead to high 0uality $or% per+ormance in the partnership bet$een supplier and consumer. ccording to !ee#

Copyright 2011 Manirath Wongsim and Jing Gao. This is an open access article distributed under the Creative Commons ttribution !icense unported ".0# $hich permits unrestricted use# distribution# and reproduction in any medium# provided that original $or% is properly cited. Contact author& Manirath Wongsim e'maill& Manirath.Wongsim(postgrads.unisa.edu.au.

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/trong et al -2002.# the gro$th o+ data $arehouses has increased the need +or 0uality data in order +or organisations to per+orm $ell# obtain competitive advantage# and survive in today3s global economy. Thus# data management is important in organisations# in order to support and develop di++erent departments in corporations by enabling $or% processes o+ all sorts# as $ell as decision' ma%ing. *n particular# accounting is essential in ma%ing economic decisions. 9urthermore# accounting and management decision' ma%ing is dependent on the +it o+ the ccounting *n+ormation /ystems - */. $ith the organisation3s re0uirements. There+ore# organisations must pay attention to the e++iciency o+ their accounting in+ormation systems. *n order to implement */ success+ully# it is important to address the 0uality o+ in+ormation adoption# to manage all the processes o+ accounting systems. Thus# this research intends to study this perspective o+ *, management in */ adoption. Background *n+ormation 0uality problems can impact on operations# increase costs and lo$er $or%er ;ob'satis+action# $hile increasing customer dissatis+action -<edman 177=.. *n a modern $orld# in+ormation 0uality is potent in that it directs the business3s +uture. This is because good in+ormation 0uality can lead to success $hile poor in+ormation 0uality can lead to +ailure o+ the business -:ovee 20026 <edman 177=6 <edman 200=.. Conse0uently# in+ormation 0uality criteria have become important considerations +or any organisation that $ants to carry out a variety o+ processes $ell. *n particular# accounting and management decision'ma%ing are concerned $ith the appropriateness o+ the */ +or the organisation3s re0uirements +or in+ormation communication and control -Gordon and Miller 17>?6 Mc!aney and trill 200@.. The argument behind this +inding is that accounting in+ormation systems o+ten lac% high'0uality data.

!i%e$ise# *smail and Aing -200@. +ind that organisations may lac% %no$ledge and the vision to incorporate accounting in+ormation systems6 additionally# there are still problems in the process o+ accounting implementation. Bo$ever# business needs to be seen as a system using accounting in+ormation $ell# re0uiring 0uality data in organisations to per+orm $ell# obtain competitive advantage# and survive in today3s global economy. These are all critical to a company in order to organise# manage and operate processes in all sections. 9urthermore# organisational structure is important to improving or adopting */ systems. $ell'managed# $ell'designed accounting system can improve $or% per+ormance and increase the e++iciency o+ activities in accounting responsibility. 9indings +rom the literature indicate that an */ is a speci+ic so+t$are application and management process. Aaplan -177=. indicates that enterprises should operate management accounting outside the C<D system because the same system cannot provide in+ormation +or +inancial accounting. What3s more# Malmi -2001. and /capens and JaEayeri -200". Find that the relationship bet$een C<D systems and management accounting techni0ues have not changed signi+icantly. Bo$ever# $hile C<D systems are considered to be important data sources +or most ne$ accounting practises# they are not an incentive +or accounting techni0ues and system adoption. The characteristics o+ accounting techni0ues are di++erent in a number o+ elements. Moreover# <om and <ohde -200>. indicate that data integration in accounting should be studied more narro$ly -<om and <ohde 200>.. Gther authors -e.g. 4avila# 9oster et al# 20026 5aomi and Aevin# 200>6 *smail# 20076 <omney and /teinbart# 2007. state that $ithin organisations there must be attention given to the accounting standards and la$s o+ each country. <ecently# $hen adopting */# some organisations used */ vendors +or adopting accounting systems developed by the so+t$are vendors +or the organisations $ho $ant to adopt their solutions. Gther

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organisation adopted generic +rame$or%s developed by CG:*T# *T*!# and /4!C as guidelines on ho$ to select and adopt */ systems# even though not speci+ic +or */ adoption. Most o+ the research concerning */ has +ocused on the management o+ internal controls# design o+ an accounting in+ormation system and auditing -Choe 20026 5icolaou 2000.. 9e$ studies have attempted to understand ho$ to choose and use -adopt. */ systems $ell# in organisations# to meet all *, re0uirements. *n order to ensure in+ormation 0uality in */ adoption# it is important to understand the underlying appropriate *, criteria speci+ically +or */ adoption. Bo$ever# no standard de+inition e1ists today6 although there have been some studies o+ 0ualitative characteristics in accounting 0uality management# such as 9 /:# * /:# <9# and / C". /ome o+ the *, literature also addresses the critical points and steps +or adopting *, systems. Framework for Information Quality Adoption

*nterestingly# *, management speci+ic to */ adoption is a ne$ area6 there is a gro$ing need +or research to provide insight into issues and solutions related to *, management in */ adoption. number o+ generic *, +rame$or%s have been proposed in the literature# but none o+ them has actually loo%ed into the area o+ */ adoption. There is a lac% o+ %no$ledge and o+ a standards +rame$or% +or in+ormation 0uality management in accounting in+ormation systems adoption that can assist organisations to ensure and improve accounting in+ormation 0uality. Thus# this research tries to develop an ade0uate +rame$or% to provide such guidance.The +rame$or% is developed based upon the e1isting literature revie$ and multiple case studies. The +rame$or% has been designed to illustrate *, issues in */ adoption. *t also attempts to identi+y the critical success +actors that organisations should +ocus on# to ensure *, during the systems adoption process.

anagement in Accounting Information Systems

Fig !" IQ

anagement in AIS Adoption Framework -/ource& 4eveloped by the authors. system and the 0uality o+ in+ormation used throughout the adoption process -4elone and Mc!ean 200"6 5elson and Todd 200@.. !i%e$ise# in+ormation 0uality dimensions in+luence the advantage o+ */ adoption. This is because in+ormation 0uality dimensions utilised in */ adoption can help organisations to understand the re0uirements +or delivering high 0uality in+ormation. 9urthermore# accounting systems adoption re0uires 0uality in+ormation in order to +unction e++ectively# $here the level o+ in+ormation 0uality is

The research +rame$or% +or this study is presented in 9ig 1. The +rame$or% posits that accounting in+ormation systems adoption is a++ected by internal and e1ternal organisations and also re0uires 0uality in+ormation in order to +unction e++ectively. Moreover# accounting and management decision ma%ing are concerned $ith the appropriateness o+ the */ +or the organisation3s re0uirements +or in+ormation communication and control. *n order to adopt */ success+ully# it is important to consider the 0uality o+ the

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critical +or all accounting system processes. *n+ormation 0uality dimensions are relevant to all data management processes adopted by an organisation. Thus# organisations need to apply in+ormation criteria to organiEe and control all stages o+ */ and */ adoption. This +rame$or% lin%s *, management e++orts to */ adoption per+ormance. The +rame$or% is developed based upon the e1isting literature and the e1ploratory multiple case study# discussed in detail in the ne1t sections. #esearc$ et$odology

4ata producers $ho create# collect and monitor in+ormation +or */. 4ata auditors $ho record# classi+y# report and interpret +inancial in+ormation. 4ata analysts $ho analyse# design# develop and operate */ adoption. 4ata users $ho access and operate */ in their $or% activities. 4ata managers $ho are responsible +or managing and controlling in+ormation and in+ormation 0uality in */ adoption. Moreover# data collection sources also included relevant documents# such as position descriptions# policy manuals# organisational charts# service records# and annual reports. The purpose o+ the case studies $as to investigate $hat $as an appropriate *, issue associated $ith */ adoption and ho$ best to choose and use an */ adoption in organisations# considering +actors be+ore and during the adoption o+ an */. Moreover# the 0ualitative data analysis methods used included pattern'matching# content analysis# and cross'case synthesis. #esearc$ Finding IQ Dimensions in AIS Adoption *n this research# *, dimensions are identi+ied as relevance# reliability# comparability# understandability# availability# e++ectiveness# e++iciency# con+identiality# accessibility# integrity# compliance# accuracy# ob;ectivity# security# completeness# and timeliness# as identi+ied +rom the literature and business re0uirements +rom in+ormation in the multiple case studies. These in+ormation 0uality dimensions are relevant to all data management processes adopted by organisations# as sho$ in 9ig 2. The results o+ *, dimensions in */ adoption# all variables in this study# $ere measured by in'depth intervie$s. 9urthermore# the research summarises the scores given by di++erent sta%eholders in Case to Case J -the ten organisations..

This research used 0ualitative# interpretive evidence. *nterpretive research o+ten involves using 0ualitative methods +rom $hich to develop a$areness gained +rom the data collection# and analyses the research process - vison and Myers 20026 Grli%o$s%i and :aroudi 1771.. *n this study# collecting relevant in+ormation $as done by conducting intervie$s +ollo$ing initial e1ploratory $or%. !iterature revie$s $ere used together $ith a conceptual study research method in order to develop intervie$ 0uestions. 9urthermore# this study used case studies in ten organisations as con+irmatory evidence. The selection o+ cases in this study $as purpose+ully carried out in order to achieve theoretical and literal replication. Cases $ere selected on the basis o+ three dimensions& industry type# and the siEe and type o+ organisation. <egarding the +irst dimension# there are di++erent types o+ business ' agricultural# +inancial# industrial# education and government. The second dimension relates to organisation sectors# consisting o+ public and private groups. The third dimension +ocuses on the siEe o+ various organisations# especially large corporations and /MCs. The selected organisations are +rom Thailand but enable the dimensions to be addressed. Case studies $ere used to provide use+ul insights into the nature o+ *, issues $hen adopting */. This study used in'depth intervie$s to collect in+ormation as $ell as involving semi'structured intervie$s and unstructured intervie$s $ith sta%eholders such as&

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Fig %" #esult of IQ &imension form ultiple 'ase Studies -/ource& 4eveloped by the authors. ,egen-: # 2# '# *# ( . /ating of the importance 0ne1er. # rarel2.2# sometime.'# often.*# alwa2s.(3 9ig 2 presents the results o+ *, dimensions in */ adoption +rom si1teen dimensions among the 22 respondents. <espondents $ere as%ed to indicate on a scale o+ +ive choices consisting o+ never agree# rarely agree# sometime agree# o+ten agree# and al$ays agree. Thai listed organisations have score o+ @.00 +or *, dimensions such as ccuracy# C++ectiveness# C++iciency# <elevance# <eliability and Timeline6 the +irms have a score o+ 2.00 +or all *, dimensions6 a score o+ ".00 +or *, dimensions including ccessibility# vailability# Comparability# Completeness# <elevance# <eliability# /ecurity# and Hnderstandability6 a score o+ 2.00 +or *, dimensions o+ Comparability and Hnderstandability6 a score o+ less than 2.00 +or any *, dimension $as not revealed by the results. Gne o+ the intervie$ees illustrated the signi+icance o+ positive relationships bet$een the per+ormance o+ an */ adoption and *, dimensions in the */ system. The CCG noted that& 4I thin5 organisations nee- to satisf2 the 6ualit2# reliabilit2 an- securit2 re6uirements for our information# as for all assets. 7e nee- for a1ailable I8 resources# inclu-ing applications# information# infrastructure an- people to -ri1e business goals. In ours organisation i-entifies to satisf2 business goals b2 use- information 6ualit2 -imension to control accounting information s2stems an- AI9 a-option. 7e ha1e been -escribeb2 information -imension inclu-ing Accessibilit2# Accurac2# A1ailabilit2# Completeness# Compliance# Confi-entialit2# :ffecti1eness# :fficienc2# Integrit2# +bjecti1it2# /ele1ance# /eliabilit2# 9ecurit2# 8imeline an- ;n-erstan-abilit2 in all a-option process<. C:+ !Compan2 A" Company used in+ormation 0uality criteria to success+ully adopt */. They used in+ormation criteria to control all stages o+ the */ adoption process +or chec%ing the system. Grganisation aimed to de+ine re0uirements +or *, criteria# and then applied re0uirements management and re0uirements analysis to control and improve all processes $ithin */ adoption. Moreover# they are concerned about the root causes o+ *, problems and aim to determine the impact o+ poor *,. Most importantly# the pro;ect manager is responsible +or all *, management e++orts to improve 0uality o+ in+ormation in decision ma%ing +or the ac0uired */ system. This company needs to be seen as e++ectively adopting */# meeting the re0uired 0uality o+ accounting in+ormation.

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*n addition# the *T manager in company : believes that the */ are important in helping organisations to ma%e pro+its. Company : $as also concerned to identi+y that *, dimensions help to ensure alignment to business re0uirements. s one o+ the intervie$ees indicated& 4In our organisation# we ha1e been information 6ualit2 -imensions to control wor5 processes refer to as business process an- AI9 process for information 6ualit2 such as /eliabilit2# Confi-entialit2# Accurac2# A1ailabilit2# Integrit2# Compliance# Accessibilit2# 9ecurit2# Comprehensi1eness# /ele1ance# :ffecti1eness# :fficienc2# 8imeline# Comparabilit2# ;n-erstan-abilit2. I= -imensions can help organisation to managing an- controlling information to satisf2 business objecti1e. 7hat is more# the compan2 woul- li5e to con-uct the I= -imension chec5s before mo1ing accounting -ata into the new s2stem. 7e ha1e been satisf2ing AI9 s2stem an- can help ours a lot to operate wor5 performances<. I8 Manager !Compan2 B" Company : believes that *, dimensions help to ensure con+iguration to business re0uirements. Cspecially# they have to chec% the *, dimensions during the change'over process to ma%e sure data is moved into the ne$ system $ith a high level o+ in+ormation 0uality. 9urthermore# the organisation uses continuous *, management such as *, threats management# business process +or *, improvement# develop *, management and *, management improvement. The organisation has strict governance o+ *, policies# *, benchmar%s# *, planning# *, udit and provides accountability and re$ards. *n addition# organisation : considered *, dimensions# such as */ adoption processes# by using the *, dimensions to chec% all processes to ensure */ per+ormance and providing *T governance in the organisation. nother case study organisation also had a group o+ personnel $ho indicate that&

47e>re using I= criteria to control all wor5 process in our organisation. 9o our s2stems ha1e been some problem but o1erall 0we>re3 satisfie-. 7e ha1e been using I= criteria inclu-ing A1ailabilit2# Compliance# Confi-entialit2# :ffecti1eness# :fficienc2# Integrit2# /eliabilit2 as business polic2 anobjecti1e. $o 2ou thin5 the2 are appropriate? I thin5 the2 are appropriate but shoul- impro1e to high wor5 performance.< Accounting Manager an- -irector of I8 !Compan2:" Company C has controls embedded in business processes# *T processes and services# by adopting *, criteria. *n implementing */ success+ully# all stages have been concerned $ith in+ormation 0uality issues to improve the */ adoption in the organisation. This approach covers strategy and tactics# and concerns the identi+ication o+ the $ays *T can best contribute to the achievement o+ the business ob;ectives. *n addition# the organisation has been using continuous *, management such as 4eveloping *, implementation# *mplementing *, Dro;ect# and *, management governance. Moreover# this company uses *, criteria to support *T ob;ectives and to measure them $ithin the process employed to achieve the re0uired per+ormance. AIS Adoption Processes 9ig " sho$s a summary o+ case studies3 */ doption process +indings +rom multiple case studies by di++erent types o+ business ' agricultural# +inancial# industrial# education and government. The selection o+ cases in this study $as purpose+ully carried out in order to achieve theoretical and literal replication. The number o+ cases may depend on the purpose o+ research# available resources and constraints6 in addition# the decision about the number o+ cases may be le+t to the individual researcher -Datton 1770.. 9or the remaining +actors# although to some e1tent con+licts still e1isted across cases# agreement seems greater than the di++erences.

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Fig (" AIS Adoption )rocesses

odel -/ource& 4eveloped by the authors.

The Factors in Red Denote the New Factors that are Finding rom !ase Studies 9ig " sho$s that adopting */ involves using technology'adoption to support operations# strategic management# and decision'ma%ing in the +irm. $ell' managed and designed */ adoption process can improve */ per+ormance and increase the e++iciency o+ activities as $ell as help organisations to ma%e pro+its by improving the 0uality and reducing the cost o+ products or services# sharing %no$ledge and improved decision'ma%ing -<omney# Marshall : 2007.. The model re+erence +rame$or% deFines 21 high'level control ob;ectives +or */ adoption processes. Gne o+ the intervie$ees identi+ied the per+ormance o+ an */ adoption as most important in accounting activities. The director o+ the *T department noted that& 47e often are using *0 steps to manage angui-elines on how to -e1elop new s2stem -epen- on project an- each s2stem as -e1elopment. $e1eloping AI9 inclu-es *0 steps that inclu-e $efine a re6uirement# I-entifies root cause of I= problem an-etermine impact of poor I=# -etermine the technolog2 -irection# I-entif2 -ata 6ualit2 re6uirement# /e6uirement anal2sis# Manage @roject an- mange in1estment# Ain- 1en-or or I8 9upport# Communicate management aims an- -irection# Manage =ualit2# Manage team wor5 to support project# 92stem $esign# Ac6uire an- maintain application software# Ac6uire an- maintain application maintain infrastructure# $e1elop I= Implementation# I= management Impro1ement# Implementing# Install anaccre-it solution an- manage changes# @rocure I8 resources# Manage -ata profiling an- -ata cleansing# Integration an- 8est# I= management go1ernance# $efine anmanage ser1ice le1els# -ata 6ualit2 impro1ement# :-ucate an- train users# :nsure continuous ser1ice# :nsure s2stem securit2# Manage operations# Manage performance ancapacit2# Manage problems# Manage ser1ice -es5 aninci-ents# Manage the configurations# Manage the ph2sical en1ironment# Manage thir-Bpart2 ser1ices# 9upport anMaintenance# Manage -ata# Monitor ane1aluate internal control# Monitor ane1aluate I8 performance# @ro1i-e I8 go1ernance# I= insurance an- control# I= monitors an- e1aluates. 7e ha1e 0to3 chec5 all processes before use- accounting software upon I= polices an- also appro1al from boar- of organisation. 7e ha1e been satisf2 s2stem this AI9 s2stem can help emplo2ee acti1it2 an- wor5 performance< $irector of I8 -epartment !Compan2 B"

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Company : used */ vendor +or implementing its accounting systems and also adopted some accounting so+t$are modules as they could buy the so+t$are and then modi+y it themselves to use in the company. nother case study organisation also had a large group o+ personnel $ho indicate that& 48his compan2 seen as I= has been important in ac6uire an- implement AI9 anusing to control all stage a-opting AI9 process. Moreo1er# we ha1e been -eCines *0 highBle1el control objecti1es for I8 a-option processes that are -escribe- as $efine a re6uirement# I-entifies root cause of I= problem an- -etermine impact of poor I=# -etermine the technolog2 -irection# I-entif2 -ata 6ualit2 re6uirement# /e6uirement anal2sis# Manage @roject an- mange in1estment# Ain- 1en-or or I8 9upport# Communicate management aims an-irection# Manage =ualit2# Manage team wor5 to support project# 92stem $esign# Ac6uire an- maintain application software# Ac6uire an- maintain application maintain infrastructure# $e1elop I= Implementation# I= management Impro1ement# Implementing# Install an- accre-it solution an- manage changes# Manage -ata profiling an- -ata cleansing# Integration an- 8est# I= management go1ernance# Implementing I= @roject# $efine an- manage ser1ice le1els# -ata 6ualit2 impro1ement# :-ucate antrain users# :nsure continuous ser1ice# :nsure s2stem securit2# Manage operations# Manage performance an- capacit2# Manage problems# Manage ser1ice -es5 aninci-ents# Manage the configurations# Manage the ph2sical en1ironment# Manage thir-Bpart2 ser1ices# 9upport anMaintenance# Manage -ata# Monitor ane1aluate internal control# Monitor ane1aluate I8 performance# @ro1i-e I8 go1ernance# I= insurance an- control# I= monitors an- e1aluates. 7e belie1e s2stem can help impro1e our wor5. In a--ition# ac6uire an- implement AI9 relation to accounting information s2stems that important in an organisation# for it to become effecti1e in business# -ecision ma5ing an- growing business.< $irector of I8 au-it -i1ision !Compan2 :"

Company C employed $ide implementation o+ a ne$ accounting system supplied by the */ vendor in order to implement accounting systems. Moreover# some modules can use their in+ormation systems to develop in'house so+t$are $ithin the organisation# or companies may buy so+t$are and then modi+y it themselves to use in the company. Managing the IQ Dimensions into the AIS Adoption Process This research sho$s that# in developing accounting in+ormation systems# in+ormation 0uality management has the potential to in+luence decision ma%ing in each process o+ */ adoption. Moreover# this study indicates that *, dimensions have a positive relationship $ith */ adoption processes. Table 1 sho$s $ays o+ mapping the *, dimensions into individual adoption stages using +indings +rom the case studies. Within the adoption processes o+ */# */ system selection $hich provides direction to solutions +or the delivery o+ */ system implementation is included. The */ system implementation provides the solutions and passes them on# to be turned into services# receives the solutions# and ma%es them usable +or end users. The */ system use monitors +or all processes to ensure that the direction is satis+ied. *n order to ensure that the */ re0uirements +or in+ormation 0uality are met# ade0uate control measures need to be de+ined# adopted and monitored over these resources. AIS S"stem Selection The +irst stage is concerned $ith in+ormation 0uality issues to improve the */ adoption in an organisation. This stage can help organisations to de+ine a strategic *T plan. *t covers strategy and tactics# and concerns the identi+ication o+ the $ays in $hich *T can best contribute to the achievement o+ the accounting ob;ectives as business needs. 9urthermore# organisations re0uire de+ined re0uirements *, criteria# re0uirements management# re0uirements analysis +or

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control and to improve all processes o+ */ adoption -sho$n in table1.. They are also concerned about the root causes o+ *, problems and determine the impact o+ poor *,. Most importantly# the pro;ect manager is responsible +or all *, management e++orts to improve 0uality o+ in+ormation in decision ma%ing +or the ac0uired */ system. AIS S"stem Implementation The second stage helps an organisation to identi+y *T development. To realise an *T strategy# *T solutions need to be identi+ied# developed or ac0uired# as $ell as implemented and integrated into the business processes. Moreover# changes in and maintenance o+ e1isting systems are covered by this stage to ma%e sure the solutions continue to meet accounting ob;ectives as business re0uirements. *n addition# organisations must maintain

continuous *, management such as *, ris%s management# *, management cost advantage# accounts process +or *, improvement# *, metrics management. Moreover# organisations must have strict governance o+ *, roles# *, benchmar%s# *, strategies# and the *, udit. AIS S"stem #se /tage three addresses *T operations and is concerned $ith the actual delivery o+ re0uired services. This incorporates the need to monitor operations# and addresses managing per+ormance# monitoring o+ internal control# complaint regulatory procedures and providing governance. 4istinguishing *, dimensions in this $ay can help in+ormation producers and users understand the re0uirements +or delivering high 0uality in+ormation by *, insurance and control# *, monitors and evaluations# and *, governance.

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*able !:

apping IQ &imension into Indi+idual AIS Adoption Stage

IQ dimensions 'ompliance ,nderstandabilit y 'onfidentiality 'omparability 'ompleteness Effecti+eness

Accessibility

A+ailability

Accuracy

-b.ecti+ity

#eliability

#ele+ance

Efficiency

AIS process 1. 4eFine re0uirement 2. *dentiFies root cause o+ *, problem and determine impact ". 4etermine the technological direction. 2. *denti+y data 0uality re0uirement @. <e0uirement analysis ?. Manage pro;ects and manage *nvestment >. 9ind vendor and *T resources. =.Communicate management aims and direction. 7. Manage 0uality. 10. Manage team $or% to support pro;ect 11. 4esign /ystem 12. c0uire and maintain application so+t$are. 1". c0uire and maintain in+rastructure 12.4evelop *, *mplement 1@. *, management improvement 1?. *mplementing 1>.*nstall and accredit solutions and changes. 1=. Drocure *T resources. 17. Manage data proFiling and data cleansing 20./ystem integration and Testing 21. *mplement *, Dro;ect 22. *, management governance 2". 4eFine and manage service levels. 22. 4ata 0uality improvement 2@. Cducate and train users. 2?. Cnsure continuous service. 2>. Cnsure systems security. 2=. Manage operations. 27. Manage per+ormance and capacity. "0. Manage problems. "1. Manage service des% and incidents. "2. Manage the conFigurations. "". Manage the physical environment. "2. Manage third'party services. "@. /upport and Maintenance "?. Manage data. ">. Monitor and evaluate internal control. "=. Monitor and evaluate *T per+ormance. "7. Drovide *T governance 20. *, insurance and control 21. *, monitors and evaluates

!9ource: $e1elope- b2 the authors"

*imeline

Integrity

Security

11 Communications o+ the *:*M

&iscussion and 'onclusions This analysis $as done on the data o+ 22 respondents# +rom ten organisations $ithin manu+acturing +irms in Thailand6 data $as collected by in'depth intervie$s $hich involved semi'structured intervie$s and unstructured intervie$s. This research provides empirical evidence that adopting */ in+ormation +rom internal or e1ternal organisation re0uires recognition that in+ormation 0uality a++ects decision' ma%ing# suggesting that *, dimensions should be considered in developing */ in order to improve the e++ectiveness o+ */ systems. This study investigates in+ormation 0uality dimensions in accounting in+ormation systems adoption. The +rame$or% measured *, dimensions +rom si1teen dimensions including relevance# reliability# comparability# understandability# availability# e++ectiveness# e++iciency# con+identiality# accessibility# integrity# compliance# accuracy# ob;ectivity# security# completeness# and timeliness +or adopting */. The level o+ importance o+ *, dimensions $as measured by a +ive point scale completed by the ten sample +irms. The level o+ */ adoption process de+ines 21 high'level control ob;ectives as sho$ in 9ig ". The overall results indicate that *, dimensions have a positive relationship $ith */ adoption processes. The evidence in this study suggests that an *, criterion promotes */ adoption process per+ormance. 9urthermore# *, dimensions play a vital role in the process o+ */ adoption. This evidence suggests that organisations should obtain %no$ledge o+ appropriate in+ormation 0uality dimensions +or accounting in+ormation systems adoption to improve $or% per+ormance as $ell as help organisations to ma%e pro+its. #eferences vison# 4. I Myers# M. 4. -2002.. J,ualitative <esearch in *n+ormation /ystems& <eader#K 9AD: @ublications. :ovee# M. -2002.. LCmpirical Malidation o+ the /tructure o+ an *n+ormation ,uality

Model#L International Information =ualit2.

Conference

on

Choe# J.'M. -2002.. NThe <elationships among Management ccounting *n+ormation# GrganiEational !earning and Droduction Der+ormance#N Eournal of 9trategic Information 92stems 1"# ?1'=@. 4avila# T.# 9oster# G. I Dearson# . -2002.. LManagement ccounting /ystems doption 4ecisions& Cvidence and Der+ormance *mplications +rom /tartup Companies#L 4elone# W. B. I Mc!ean# C. <. -200".. NThe 4e!one and Mc!ean Model o+ *n+ormation /ystems /uccess& Ten'Oear Hpdate#N Eournal of Management Information 92stems 17# 7'"0. Gordon# !. . I Miller# 4. -17>?.. N Contingency 9rame$or% +or the 4esign o+ ccounting *n+ormation /ystems#N Accounting# +rganiFations an9ociet2 1# @7'?7. *smail# 5. . -2007.. 9actors *n+luencing */ C++ectiveness among Manu+acturing /MCs& Cvidence +rom Malaysia. :EI9$C "=# 1'17. *smail# 5. . I Aing# M. -200@.. N9irm Der+ormance and */ lignment in Malaysian /MCs#N International Eournal of Accounting Information 92stems ?# 221'2@7. Aaplan# 4.# Arishnan# <.# Dadman# <. I Deters# J. -177=.. ssessing 4ata ,uality in ccounting *n+ormation /ystems# Communications of the ACM 21# >2'>=. !ee# O. W.# /trong# 4. M.# Aahn# :. A. I Wang# <. O. -2002.. N *M,& Methodology +or *n+ormation ,uality ssessment#N Information G Management 20# 1""'12?. Malmi# T. -2001.. N:alanced /corecards in 9innish Companies& <esearch 5ote#N Management Accounting /esearch 12# 20>' 220. Mc!aney# C. I trill# D. -200@.. L ccounting& n *ntroduction#L -9inancial TimesPDrentice Ball..

Communications o+ the *:*M 12

Michni%# J. I !o# M.'C. -2007.. NThe ssessment o+ the *n+ormation ,uality $ith the id o+ Multiple Criteria nalysis#H :uropean Eournal of +perational /esearch 17@# =@0'=@?. 5elson# <. <. I Todd# D. . I Wi1om# :. B. -200@.. N ntecedents o+ *n+ormation and /ystem ,uality& n Cmpirical C1amination $ithin the Conte1t o+ 4ata Warehousing#N Eournal of Management Information 92stems 21# 177'2"@. 5icolaou# . *. -2000.. N Contingency Model o+ Derceived C++ectiveness in ccounting *n+ormation /ystems GrganiEational Coordination and Control C++ects#N International Eournal of Accounting Information 92stems 1# 71'10@. Grli%o$s%i# W. J. I :aroudi# J. J. -1771.. N/tudying *n+ormation Technology in GrganiEations& <esearch pproaches nd ssumptions#N Information 92stems /esearch 2# 1'2=. Datton# M. -1770.. N,ualitative Cvaluation and <esearch Methods#N 9age @ublications# 5e$bury Dar% <edman# T. C. -177=.. NThe *mpact o+ Door 4ata ,uality on the Typical Cnterprise#N Commun. ACM 21# >7'=2. <edman# T. C. -200=.. 4ata 4riven& Dro+iting +rom Oour Most *mportant :usiness sset. <om# . I <ohde# C. -200>.. Management ccounting and *ntegrated *n+ormation /ystems& !iterature <evie$# International Eournal of Accounting Information 92stems =# 20'?=. <omney# M. :. I /teinbart# D. J. -2007.. L ccounting *n+ormation /ystems#L -Deason Drentice Ball.. /ala8n# O. I 9lores# A. -2001.. N*n+ormation ,uality& Meeting the 5eeds o+ the Consumer#N International Eournal of Information Management 21# 21'">.