The Adoption of Process Management for Accounting Information Systems in Thailand

Authors: Manirath Wongsim, Pawornprat Hongsakon

Abstract:

Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimisation of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: Information quality, information quality dimensions, accounting information systems, accounting Information system adoption.

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1107093

References:

[1] M. S. Bandor and C.-M. U. P. P. S. E. INST., "Quantitative Methods for Software Selection and Evaluation," ed: Citeseer, 2006.
[2] N. Ismail and M. King, "Firm performance and AIS alignment in Malaysian SMEs," International Journal of Accounting Information Systems, vol. 6, pp. 241-259, 2005.
[3] N. Ismail, "Factors Influencing AIS Effectiveness among Manufacturing SMEs: Evidence from Malaysia," EJISDC, vol. 38, pp. 1-19, 2009.
[4] R. Krishnan, et al., "On Data Reliability Assessment in Accounting Information Systems," Info. Sys. Research, vol. 16, pp. 307-326, 2005.
[5] N. Phonnikornkij, et al., "The implementation of AIS to enchance performance of Thai listed firms: An investigation on the effect of organzational characteristics," IABE-2008, 2008.
[6] M. Romney and P. Steinbart, "Accounting information systems," Upper Saddle River, NJ, 2006.
[7] T. Davila, et al., "Management accounting systems adoption decisions: Evidence and performance implications from startup companies," 2004.
[8] M. B. Romney and P. J. Steinbart, Accounting information systems: Peason Prentice Hall, 2009.
[9] J. Sirisom, et al., "The implementation of AIS to enchace performance of Thai Listed Firms: an investigation on the effect of organization characteristics," International Business and economics, 2008.
[10] Oracle. (2008, July). Oracle Customer Case Study. Available: http://search.oracle.com/search/"myer case study"
[11] Phoenix Business Systems. (2010, 25 February). ACCPAC Implementation Methodology. Available: http://www.pbs.net.au/services_implementation.shtml
[12] M. Myers and D. Avison, "An introduction to qualitative research in information systems," 2002.
[13] MYOB. (2010, 25 February). Implementation. Available: http://www.myob.com.au/products/accounting-practices/trainingevents/ implementation/implementation- 1113874803569?attrname=Overview
[14] IT governance institute (2006). Cobit mapping: overview of international IT guidance.
[15] M. Adams, et al., "System Design and Implementation: A Pilot Study," 2007.
[16] D. Avison and M. Myers, Qualitative Research in Information Systems: A Reader: SAGE Publications, 2002.
[17] W. Orlikowski and J. Baroudi, "Studying information technology in organizations: Research approaches and assumptions," Information Systems Research, vol. 2, pp. 1-28, 1991.
[18] H. Xu, et al., "Data quality issues in implementing an ERP," Industrial Management and Data Systems, vol. 102, pp. 47-58, 2002.
[19] J. Choe, "The relationships among performance of accounting information systems, influence factors, and evolution level of information systems," Journal of Management Information Systems, vol. 12, pp. 215-239, 1996.