Data Quality issues in Accounting Information Systems Adoption - Theory building

Data Quality (DQ) issues play a vital role in the process of Accounting Information Systems (AIS) adoption. DQ is emerging as a well-known business problem in modern organisations. Specifically, the level of data quality is critical for all accounting processes, and has a significant impact on business decision-making. It must be noted that modern organisations rely heavily on the use of accounting information systems for their accounting processes. Thus, this research will investigate the DQ issues emerging during the adoption of AIS systems with the aim of developing a framework to guide organisations on implementing an adequate DQ management approach during the system adoption process. This framework will be developed from case studies by collecting qualitative data (interviews).