Critical success factors and data quality in accounting information systems in Indonesian cooperative enterprises : An empirical examination

Purpose – The purpose of this paper is to test the hypothesis that there is a significant positive relationship between the perceptions of internal auditors about the critical success factors and their perceptions of data quality in accounting information systems (AISs). Design/methodology/approachThe survey method was used to collect data for testing the proposed hyppthesis. Data were collected from internal auditors of cooperatives in Central Sulawesi Province, Indonesia, with 207 responses analysed by standar multiple regression to test the paper’s hypothesis. FindingsThe results indicated that there was a significant positive relationship between the perceptions of internal auditors about the implemention of critical success factors and their perceptions of data quality in AISs. Research limitations/implications – In the field of critical success factors in data quality in AISs, on the basis of ranking the most important factors found that there were six critical success factors in data quality in AISs (top management commitment, middle management commitment, input controls, AIS suitability, teamwork communication and personnel competence). The present study addressed this issue and found that only four of these six ‘critical success factors’ had a positive and significant relationship with data quality in AISs and so can be regarded as critical success factors. Originality/value – The findings provide original evidence that there is a significant positive relationship between critical success factors and data quality in AISs.