Quality if information constitutes a critical that influence the success of organization in today’s highly competitive business environment. Accounting information systems (AIS) as a component of information systems require high quality data. In order to respond adequately to global competition, an organization should respond to changes in its environment by increasing the ability of its economic capabilities. In addition, globalization of the economy has forced many organizations to adapt in order to survive. It is import to define the term AIS in order to understand data quality issues that influence the success of an AIS development. AIS is a division of management information system responsible for dissemination of timely and accurate statistical and financial for internal decision making as well as external parties such as investors, creditors, and tax and regulatory authority.
Although past research has not addresses factors influencing the success of AIS, there have been several studies of critical success factors in quality management such as Just-In-Time and Total Quality Management. The main factors that influence the success of AIS fall into three categories: the external environment, organizational factors, and accounting information system. Stakeholders of AIS can come from within the accounting department, outside the accounting department, or outside the organization. For examples, customers and suppliers of information for AIS can come from both outside or inside the organization. Although there is only one factor involved, the nature of AIS allows this factor to have many attributes such as the number of staff, number and quality of packages or systems, the age and maturity of the system, and the organizational structure for the system.
Human related factors have been subject of focus within IT and social science research. The level of commitment of top management in IT projects significantly affects the success of AIS. In addition, the role AIS manager, employee relations, customer focus, audits and reviews, and information supply quality management has implications on the success of AIS. At the organizational level, many factors including training, organizational culture, organizational culture, management of change, performance evaluation and rewards, and communication affect the successful implementation of AIS. The competency and teamwork have significant impact on the data quality of AIS. This is so because quality data and a good system assurance programs require competent for successful implementation. Moreover, competent individuals cannot accomplish the activities of data quality control during the implementation process without working as a team to maximize the outcomes efforts to improve data quality. Lastly, middle management while acting as the connection between the bottom and top management of the organization plays an important role ensuring success of an AIS development.
In conclusion, this paper has provided an understanding of the factors that influence the success of AIS development. The quality of data is an essential component for successful implementation of accounting information systems. The critical success factors identified in this paper can help professionals in accounting and information technology fields as well as management as guide to management of quality data and improvement efforts. One of the key success factors for most organizations is high-level data quality management. Finally, the main factors that influence the success of an AIS development include commitment of top management, nature of AIS, and input controls, as well as teamwork, personnel competency, and commitment of the middle management.
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