Data quality issues for accounting information systems implementation: Systems, stakeholders, and organizational factors

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1 Journl of Technology Reserch Dt qulity issues for ccounting informtion systems implementtion: Systems, stkeholders, nd orgniztionl fctors ABSTRACT Hongjing Xu Butler University Qulity informtion is one of the competitive dvntges for n orgniztion. In n ccounting informtion system, the qulity of the informtion provided is impertive to the success of the systems. This pper reviews the current literture, nd uses cse study to ddress the importnt systems, stkeholders, nd orgniztionl fctors tht influence the dt qulity in ccounting informtion systems implementtion. KEYWORDS: informtion qulity, dt qulity, ccounting informtion systems, systems fctors, stkeholders fctors, orgniztionl fctors Dt Qulity Issues, Pge 1

2 Journl of Technology Reserch INTRODUCTION The mngement of orgniztions in the contemporry world hs much more focus on systemticl issues thn ws previously required. Accounting Informtion System (AIS) s one of the most criticl systems in the orgniztion hs lso chnged its wy of cpturing, processing, storing nd distributing informtion. Nowdys, more nd more digitl nd on-line informtion is utilized in the ccounting informtion systems. Orgniztions need to tke n pproch which put such systems t the forefront, nd consider both the system nd the humn relted fctors while mnging their ccounting informtion systems. They must focus on criticl fctors if they re to ttin high-qulity ccounting informtion. Filure to do so hs negtive impcts on the orgniztions finncil process. Poor informtion qulity my hve dverse effects on decisionmking (Hung, Lee nd Wng 1999, Clikemn 1999). This pper first reviews the literture in relevnt res nd then uses cse study to discuss the dt qulity issues for ccounting informtion systems implementtion, by nlyzing systems, stkeholders nd orgniztionl fctors influencing ccounting informtion qulity. Finlly, it drws some conclusions from the nlysis of the cse study. BACKGROUND The fctors impcting on dt qulity (DQ) for ccounting informtion systems re similr to those of the fctors for informtion systems in generl. There hve been mny studies focusing on criticl success fctors in qulity mngement such s Totl Qulity Mngement nd Just-In-Time (Srph et l. 1989; Porter nd Prker 1993; Blck nd Porter 1996; Bdri, Dvis nd Dvis 1995; Yusof nd Aspinwll 1999). Some of the dt qulity literture hs ddressed the criticl points nd steps for DQ (Firth 1996; Segev 1996; Hung et l. 1999; English 1999). Tble 1 indictes the relted reserch efforts nd reflects whether these reserch efforts ddressed certin issues or elements of criticl success fctors of qulity or dt qulity mngement. Dt Qulity Issues, Pge 2

3 Journl of Technology Reserch Fctors Srph (1989) English (1999) Firth (1996) Wng (1998) Hung et l (1999) Segev (1996) Zhu (1995) Role of top mngement (Dt) qulity polices nd stndrds Role of (dt) qulity nd (dt) qulity mnger Trining Orgniztionl structure Nture of the system Product/service design Approches (control nd improvement) Process mngement Employee/ personnel reltions Supplier qulity mngement Performnce evlution nd rewrds (responsibility for DQ) Mnge chnge Externl fctors Evlute cost/benefit trdeoffs Audits Internl control (systems, process) Input control Customer focus Continuous improvement Birkett (1986) Yu (1973) Johnson Cushing (1974) (1981) Fields (1986) Groomer Nichols (1989) (1987) Bowen (1993) Tble 1: Summry of literture review identifying fctors influencing dt qulity Dt Qulity Issues, Pge 3

4 Journl of Technology Reserch In dt qulity studies, four types of stkeholders hve been identified; they re dt producers, dt custodins, dt consumers, nd dt mngers (Strong et l. 1997, Wng 1998). In AIS, these stkeholders were identified s follows: (1) Dt producers re those who crete or collect dt for the AIS; (2) Dt custodins re those who design, develop nd operte the AIS; (3) Dt consumers re those who use the ccounting informtion in their work ctivities; (4) Dt mngers re those responsible for mnging the entire dt qulity in AIS. METHODOLOGY Cse study reserch is used to study the contemporry phenomenon in its rel-life context (Yin 1994). Dt for the cse studies in this reserch ws collected from multiple sources. It is generlly ccepted tht multiple dt sources llow n investigtor to ddress broder rnge of historicl, ttitudinl, nd behviorl issues (Eisenhrdt 1989). Furthermore, the use of multiple sources of evidence is considered to fcilitte the development of converging line of inquiry, by which the process of tringultion is ensured (Yin 1994). With this tringultion it is considered tht construct vlidity cn be chieved becuse the multiple sources of evidence essentilly provide multiple mesures of the sme phenomen (Yin 1994). In-depth interviews with mjor AIS stkeholders were selected s the min source of the dt collection becuse it is suggested tht most cse studies re bout humn ffirs nd well-informed respondents cn provide importnt insights into the sitution (Yin 1994). Furthermore, it is recommended tht n interview is better method of obtining qulity dt efficiently (Mrshll & Rossmn 1995). Dt collection sources lso include relevnt documents, such s position descriptions, policy mnuls, orgniztionl structure chrts nd trining documents s well s some published informtion bout orgniztions, such s finncil sttements nd nnul reports. It is considered tht documents cn be used to corroborte nd ugment evidence from other sources, nd they ply n explicit role in the dt collection process in doing cse studies (Yin 1994). Position descriptions cn provide the resercher explicit responsibilities of certin positions in AIS. Furthermore, orgniztionl structure chrts cn be used to understnd the interreltionship mong different divisions, such s IT nd Finnce, within n orgniztion. Trining documents provide evidence of trining tht hs been undertken by n orgniztion. Annul reports nd finncil sttements provide the generl bckground informtion bout n orgniztion nd its finncil position. Anlysis techniques All cse study interviews together with the dditionl documents obtined from the cse study orgniztion were trnscribed nd entered into softwre pckge for qulittive dt nlysis. A content nlysis of those documents nd interview trnscripts ws conducted. All trnscript mteril ws coded (Neumn 1997) nd n index tree ws lso developed to id in ctegorizing nd grouping of the qulittive mterils. Dt Qulity Issues, Pge 4

5 Journl of Technology Reserch Use of quottions Direct quottions from the cse study interview trnscripts (Ptton 1990) were used to illustrte the fctors or sub-fctors which could ssist in explntion building (Miles & Hubermn 1994). Quottions from cse study interviewees represented their own opinions, perceptions, nd experiences regrding prticulr fctors or situtions. They lso provide the respondents true feelings nd beliefs on certin issues. Therefore, these quotes hve the potentil to ssist reders to obtin insights into the respondents understnding of the phenomen. Quotes re presented in itlics identified by the cse nme nd the respondent s position title. CASE STUDY This section briefly describes the cse study orgniztion, includes n overview of the compny, its informtion systems, nd the dt nlysis of the cse study follows. In this cse study, there is no dt mnger position; therefore, three other stkeholders re interviewed: Dt producers: CFO nd ccounting officer Dt custodin: IT mnger Dt consumer: Generl user Cse study orgniztion E is n eduction nd trining infrstructure compny tht prtners with universities nd professionl eduction providers to mrket nd deliver their courses over the Internet to students nd orgniztions. It s medium size orgniztion with pproximtely one hundred stff. They use n offthe shelf commercil softwre pckge which bsiclly performs the group s ccounting informtion. The progrm is lso used to report ginst budgets. The orgniztion's business units throughout the world hve different entities with their own locl budgets nd they run seprte nlysis in the softwre pckge for ech of those divisions. DATA ANALYSIS Summry of cross stkeholders nlysis At the conclusion of the interviews with the stkeholders, ech of them ws sked to rte list of fctors, generted from the literture review, on ten point scle for the importnce of those fctors, where ten represented extremely importnt, nd one ws not importnt t ll. Tble 2 summrizes the scores given by different stkeholders in Cse E. Tble 2 Stkeholders rting of the importnce of the fctors Stkeholders Ctegory Fctors Info producer AIS Chrcteristics CFO Acc Officer Info custodin Info user Men Nture of the IS Dt Qulity Issues, Pge 5

6 Journl of Technology Reserch DQ chrcteristics Stkeholders relted fctors Orgniztionl fctors DQ policies & stndrds DQ controls & pproches DQ vision Internl control Input control Understnding of the systems nd DQ Continuous improvement Top mngement s commitment DQ mnger User focus Employee reltions Informtion supplier qulity mngement Audit nd reviews Trining Org structure 7 7 Org culture Performnce evlution & rewrds Mnge chnge Evlute cost/benefit trdeoffs Temwork (communiction) Externl fctors Externl fctors Overll Source: nlysis of field dt Legend: 1, 2, 3 = Rting of the importnce {1 s not importnt t ll, 10 s extremely importnt} Findings of Cse E The importnce of dt qulity issues in ccounting informtion systems were ddressed by the cse prticipnts. This resulted tht dt qulity ws regrded s priority in the orgniztion. As the CFO stted: We hve to monitor our csh blnces firly closely nd it [dt qulity] is definitely one of the highest priorities. We hve forecsts tht need to be met, so Dt Qulity Issues, Pge 6

7 Journl of Technology Reserch we need to give ourselves erly wrning signls if prt of the business looks like it is not performing. The numbers will tell us tht hopefully, so we cn ddress the issue. Cse E trnsferred substntil portion of its funds electroniclly, nd tht seemed esier to control thn the trditionl method. Typiclly, ny trnsfer required two pprovls from two senior employees. Therefore, Input controls hd been ddressed s the most importnt control. I prefer to get it right on the wy in. I hve to review it. You hve to trust your informtion t the end of the dy nd if you don t you re going to spend lot of time worrying bout it. IT Mnger (Cse E) There ws no forml performnce evlution or rewrds for employees dt qulity control ctivities in Cse E. Insted, they tried to employ well-trined nd experienced personnel to prevent the possible DQ problems. Wht they did ws to put the DQ requirement s prt of the job description for the pproprite position; this method worked s negtive incentive: You do it right or you get scked. At the sme time, Cse E s mngers lso mde efforts on keeping good personnel reltions: The person who is working there - they need to keep hppy s much s possible. Prt of tht is getting pid t mrket rtes. Also the personl reltionship nd the temwork is quite importnt. They hve to know you re responding to their questions quickly, so they don t feel lost. CFO (Cse E) On the other hnd, becuse it is young compny nd expnding very rpidly, employees rted s performing in n bove-verge mnner were given opportunities for promotion. If they were doing good job nd conducting high qulity controls, they would be recognized by senior mngement. In reltion to responsibility for dt qulity, top mngement commitment to dt qulity ws seen s most importnt: It is mngement commitment to it nd mngement review of how things re going. At the end of the dy they should be the ones who hve to ensure it works properly. The pressure nd the resources, the sorts of hrd nswers nd decisions hve to come from there [top]. Generl User (Cse E) Becuse it ws medium sized orgniztion, Cse E did not hve middle lyer of mngement. Therefore, the ongoing implementtion responsibility from dy to dy rested with the people t the front end. Dt Qulity Issues, Pge 7

8 Journl of Technology Reserch There ws usully timing pressure from ech of the informtion customers, both internl nd externl customers. For exmple, bord meeting normlly hd dedline s to when everything needed to be presented, which might be every qurter or bimonthly. There ws lso some monthly reporting tht needed to be done by certin dy every month, s well s sttutory nnul reporting. Becuse timing ws the mjor influence for this type of informtion nd reports, sometimes the dedline might suffer inccurcy of informtion. The relistic timing of dedlines ws still the mjor concerns in Cse E. To set up dt qulity mnger position ws seen s unnecessry for the compny t the moment, s lthough some stkeholders believed tht to hve such n individul or tem, s qulity mnger would help, they could not fford it s growing medium sized compny. Therefore, duties to ensure the qulity of ccounting informtion were ssigned to the individuls who were doing the relevnt work. I think ech person hs to ctully be their own dt qulity mnger for tht prt of their job tht requires high qulity dt. At the end of the dy the informtion is going to come from source somewhere nd they hve to be responsible for tht qulity themselves. IT Mnger (Cse E) Furthermore, in Cse E, it ws believed tht hving DQ mnger position would not mke significnt difference. The people t the front end who re responsible whether they re nswering to someone clled dt qulity mnger or someone doing the dt qulity mnger function, I don t think it mkes ny difference. CFO (Cse E) Opposed to trditionl dt entry, Cse E cptured most of their informtion online. In most circumstnces, the rw dt supplier ws the dt entry person s they inputted rw dt into the system. In order to mnge the qulity of dt from suppliers, Cse E estblished position clled ccount reltionship mnger, who hd ll the detils needed nd did ll the communiction bck nd forth between the technicl stff nd clients. Wht they do is normlly they mke sure the clients re inputting the correct informtion into the system to mke the system work correctly. So they re doing qulity control of ll the dt the clients re entering. So they know the system. IT Mnger (Cse E) Therefore, input controls were divided into two min prts, the systems controls nd the humn controls: When we set the system up it ws s esy to use s possible for our clients to use to input their dt. Now it of course hs ll the edit checks nd blnces for the dt tht they ctully enter. But you cn t lwys put in 100% controls. Tht is just impossible the ccount reltionship mngers job is to oversee the Dt Qulity Issues, Pge 8

9 Journl of Technology Reserch informtion to mke sure tht wht they re doing is wht they re ment to be doing. So it is mnul look over the qulity. IT Mnger (Cse E) CONCLUSION This study focused on the investigtion of systems, stkeholders nd orgniztionl fctors impcts on dt qulity of ccounting informtion systems implementtion. After the initil literture reviews of the importnt fctors tht could influence dt qulity in generl, the cse study methodology ws utilized to further exploring the issues especilly relted to ccounting informtion systems implementtion. There re some importnt points tht could be drwn from the nlysis of the cse study dt. These re summrized below: Competent personnel is s importnt s the suitble system; Input control is the most importnt control, nd in the online trnsction environment, it should be incorported with dt suppliers qulity mngement; It is hrd to hve DQ mnger positions in smll nd medium orgniztions. However, orgniztions should incorporte DQ mnger functions into those relevnt stkeholders job functions tht should be responsible for DQ in AIS. This study showed tht in order to hve successful ccounting informtion systems implementtion, orgniztions should py ttentions to both systems nd orgniztionl fctors. Different stkeholders of the systems nd dt qulity controls need to work together to ensure the dt qulity in AIS. Future studies could look into the reltionship between the systems, stkeholders, nd orgniztionl fctors with the dt qulity outcomes in orgniztion s AIS. Cross cultures nd cross-countries reserch in this topic my lso help better understnding the relted issues. REFERENCES Bdri, M. A., Dvis, Donld nd Dvis, Donn (1995). A study of mesuring the criticl fctors of qulity mngement. Interntionl Journl of Qulity nd Relibility Mngement, 12(2), pp Birkett, W.P. (1986). Professionl speciliztion in ccounting IV: mngement ccounting. Austrlin Accountnt, September, p.78. Bowen, P. (1993). Mnging dt qulity ccounting informtion systems: A stochstic clering system pproch. Unpublished PhD disserttion, Univ. of Tennessee. Clikemn, P. M. (1999). Improving informtion qulity. Internl Auditor, 56(3), pp Cushing, B. E. (1974). A mthemticl pproch to the nlysis nd design of internl control systems. The Accounting Review, 49(1), pp Eisenhrdt, K. M. (1989). Building Theories From Cse Studies, Acdemy of Mngement Review, 14(4), pp English, L. P. (1999). Improving Dt Wrehouse nd Business Informtion Qulity: Methods for Reducing Costs nd Incresing Profits, John Wiley nd Sons, Inc. Dt Qulity Issues, Pge 9

10 Journl of Technology Reserch Fields, K. T., Smi, H. nd Sumners, G. E. (1986). Quntifiction of the uditor s evlution of internl control in dt bse systems. The Journl of Informtion Systems, 1(1), pp Firth, C. (1996). Dt qulity in prctice: experience from the frontline, Pper presented to the Conference of Informtion Qulity, Oct. Groomer, S. M., Murthy, U.S. (1989). Continuous uditing of dtbse pplictions: An embedded udit module pproch. The Journl of Informtion Systems, 3(2), pp Hung, Hun-Tse, Lee, Y. W. nd Wng, R. Y. (1999). Qulity informtion nd knowledge, Prentice Hll PTR. Johnson, J. R., Leitch, R. A. nd Neter, J. (1981). Chrcteristics of errors in ccounts receivble nd inventory udits. The Accounting Review, 56(2), pp Mrshll, C. & Rossmn, G. (1995). Designing Qulittive Reserch, Sge Publictions, Thousnd Oks. Miles, M. B. & Hubermn, A. M. (1994). Qulittive Dt Anlysis - A Source Book of New Methods, Sge Publictions, Thousnd Oks. Neumn, W. L. (1994). Socil Reserch Methods: Qulittive nd Quntittive Approches, Allyn & Bcon, Boston. Nichols, D. R. (1987). A model of uditor s preliminry evlutions of internl control from udit dt. The ccounting review, 62, pp Ptton, M. Q. (1990). Qulittive Evlution nd Reserch Methods, Sge Publictions, Newbury Prk. Srph, J.V., Benson, P. G. nd Schroeder, R. G. (1989). An instrument for mesuring the criticl fctors of qulity mngement. Decision Sciences, 20(4), pp Segev, A. (1996). On informtion qulity nd the WWW impct position pper. Conference of Informtion Qulity, Oct Strong, D. M., Lee, Y.W. nd Wng, R. Y. (1997). Dt qulity in context. Communictions of the ACM, 40(5), pp Wng, R. Y. (1998). A product perspective on totl dt qulity mngement. Communictions of the ACM, 41(2), pp Wng, R. Y., Storey, V. C. nd Firth, C. P. (1995). A frmework for nlysis of dt qulity reserch. IEEE Trnsctions on Knowledge nd Dt Engineering, 7(4), pp Wng, Y. nd Strong, D.M. (1996). Beyond Accurcy: Wht dt qulity mens to dt consumers. Journl of Mngement Informtion Systems, 12, pp Yin, P. K. (1994). Cse Study Reserch-Design nd Methods, Sge Publictions, Newbury Prk. Yu, S. nd Neter, J. (1973). A stochstic model of the internl control system. Journl of Accounting Reserch, 11(3), pp Yusof, S. M. nd Aspinwll, E. (1999). Criticl success fctors for totl qulity mngement implementtion in smll nd medium enterprises. Totl Qulity Mngement, July pp Dt Qulity Issues, Pge 10

11 Journl of Technology Reserch Zhu, Z. nd Meredith, P. H. (1995). Defining criticl elements in JIT implementtion: survey. Industril Mngement nd Dt Systems, 95(8), pp Dt Qulity Issues, Pge 11

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