Accounting Information Quality

Abstract

Information Quality (IQ) is an emerging area of research that crosses many disciplines. This paper examines and reconciles the defining dimensions of information quality as studied in the fields of Management Information Systems and in Accounting. IQ frameworks from these fields are presented and contrasted. Three brief cases are discussed to illustrate the challenges of assuring high quality accounting information. The three case examples illustrate problems facing current practice, where over- or under-reliance on computer systems could prove to be an impediment to achieving good IQ.