Assessing data quality in accounting information systems

Kaplan, David J.; Krishnan, Ramayya; Padman, Rema; Peters, James M.

doi:10.1145/269012.269024

Cited by 66 publications

(30 citation statements)

References 2 publications

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“…When od ij and od mn are refreshed, alignment operations can restore data correctness in most cases. However, users accessing obsolete data are offered a lower-quality service and, in financial systems, they typically experience functional restrictions [14,19]. However, the intersections between od ij,mn are typically not null.…”

Section: An Operating Measure Of Currencymentioning

confidence: 99%

Time-Related Factors of Data Quality in Multichannel Information Systems

Cappiello¹,

Francalanci

Pernici

2003

Journal of Management Information Systems

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Section: An Operating Measure Of Currencymentioning

confidence: 99%

Time-Related Factors of Data Quality in Multichannel Information Systems

Cappiello¹,

Francalanci

Pernici

2003

Journal of Management Information Systems

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“…The first attempts to improve the quality of accounting data fall into the 70s of the last century when they were e.g. under the auspices of the OECD or later IFAC launched the debate and prepared the first accounting policy for the public sector (Kaplan, Padman and Peters, 2004).…”

Section: Literature Reviewmentioning

confidence: 99%

Determination QAD in Audited and Unaudited Companies

Vlčková¹

2017

Acta Univ. Bohem. Merid.

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“…Many works in the accounting and auditing literature specifically emphasized on internal control systems and audits [34] [35], where internal control systems require maximum reliability with minimum cost, the key DQ dimension used is accuracy -defined in terms of the frequency, size, and distribution of errors in data. Others, for example, Feltham [36] identified relevance, timeliness, and accuracy as the three dimensions of DQ.…”

Section: B Dq Dimensionsmentioning

confidence: 99%

Analysis of data quality and information quality problems in digital manufacturing

Wang

Tong

Roucoules

et al. 2008

2008 4th IEEE International Conference on Management of Innovation and Technology

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is an open access repository that collects the work of Arts et Métiers ParisTech researchers and makes it freely available over the web where possible. importance of data quality in organizations, especially in digital manufacturing companies. The paper firstly reviews related works in field of data quality, including definition, dimensions, measurement and assessment, and improvement of data quality. Then, by taking the digital manufacturing as research object, the different information roles, information manufacturing processes, influential factors of information quality, and the transformation levels and paths of the data/information quality in digital manufacturing companies are analyzed. Finally an approach for the diagnosis, control and improvement of data/information quality in digital manufacturing companies, which is the basis for further works, is proposed.

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Assessing data quality in accounting information systems

Cited by 66 publications

References 2 publications

Time-Related Factors of Data Quality in Multichannel Information Systems

Time-Related Factors of Data Quality in Multichannel Information Systems

Determination QAD in Audited and Unaudited Companies

Analysis of data quality and information quality problems in digital manufacturing

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