Data quality issues become more and more critical for information systems in all sizes of organizations. This paper attempts to reveal whether different sized organizations consider the importance and performance of critical success factors for data quality in accounting information system differently. It presents results from a largescaled Australian survey on Australia CPA members. The One-Wa...

Market crashes are rare events with catastrophic consequences. Both the degree of information asymmetry and the risk premium associated with it increase on these days. This should affect equity prices. The increase in information asymmetry also reduces the liquidity at a time when it is particularly valued by investors. If accounting quality reduces the uncertainty concerning firms’ value, the ...

Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach – This research adopts the case study method, using on-the-spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants. Findings – The r...

Recent studies have found job satisfaction to be positively related to user information satisfaction. Studies have also indicated that job satisfaction will influence the performance both at the individual level and the organizational level. This study concentrates on looking into accountants’ satisfaction toward the computerised accounting system, and its influence on their job satisfaction. O...

This study reports the results of a longitudinal ®eld experiment designed to examine the impact of group discussion when soliciting user requirements of an accounting information system. A total of 346 subjects were randomly assigned to individual and group treatment conditions. Preand post-experiment surveys, administered 12 months apart, assessed cognitive, motivational, and desired outcome f...

introduction: the quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transp...

This qualitative research aims to determine how the design of cash inflow accounting information system (AIS) in Sabilurrosyad Islamic boarding school Malang. Semi-structured interviews, FGD and documents were used answer question. It was found that control environment, risk understanding, communication monitoring this still not good. The AIS is done by drafting receipt form, which internal evi...

Enterprise annuity is an important content of the construction multi-level endowment insurance system, supplement to national basic insurance, and ' second pillar China 's improving urban employee system. Starting from disclosure enterprise accounting information, this paper combs development status information analyzes process foreign finds that there are some problems in perfecting such as im...