Flow Turbulence And Information Quality

Abstract

A crucial aspect of managing the corporate information resource is the ability to assess and maintain information quality. This paper proposes criteria for defining and measuring information quality based on established parameters of information flow. We develop a conceptual model linking information flow metrics and information qualities. The basic premise of the model is that changes in flow metrics affect the usefulness criteria of information, which in turn impact information quality. The usefulness criteria of information are based on established accounting standards. This mapping of flow metrics to information quality is a necessary and critical step towards the development of a robust instrument for quality assessment. The implications of the proposed model for managing information flows resulting frombusiness processes are discussed.