The Adoption of Process Management for Accounting Information Systems in Thailand
Information Quality (IQ) has become a critical,
strategic issue in Accounting Information Systems (AIS) adoption. In
order to implement AIS adoption successfully, it is important to
consider the quality of information use throughout the adoption
process, which seriously impacts the effectiveness of AIS adoption
practice and the optimisation of AIS adoption decisions. There is a
growing need for research to provide insights into issues and
solutions related to IQ in AIS adoption. The need for an integrated
approach to improve IQ in AIS adoption, as well as the unique
characteristics of accounting data, demands an AIS adoption specific
IQ framework. This research aims to explore ways of managing
information quality and AIS adoption to investigate the relationship
between the IQ issues and AIS adoption process. This study has led
to the development of a framework for understanding IQ
management in AIS adoption. This research was done on 44
respondents as ten organisations from manufacturing firms in
Thailand. The findings of the research’s empirical evidence suggest
that IQ dimensions in AIS adoption to provide assistance in all
process of decision making. This research provides empirical
evidence that information quality of AIS adoption affect decision
making and suggests that these variables should be considered in
adopting AIS in order to improve the effectiveness of AIS.
[1] M. S. Bandor and C.-M. U. P. P. S. E. INST., "Quantitative Methods for
Software Selection and Evaluation," ed: Citeseer, 2006.
[2] N. Ismail and M. King, "Firm performance and AIS alignment in
Malaysian SMEs," International Journal of Accounting Information
Systems, vol. 6, pp. 241-259, 2005.
[3] N. Ismail, "Factors Influencing AIS Effectiveness among Manufacturing
SMEs: Evidence from Malaysia," EJISDC, vol. 38, pp. 1-19, 2009.
[4] R. Krishnan, et al., "On Data Reliability Assessment in Accounting
Information Systems," Info. Sys. Research, vol. 16, pp. 307-326, 2005.
[5] N. Phonnikornkij, et al., "The implementation of AIS to enchance
performance of Thai listed firms: An investigation on the effect of
organzational characteristics," IABE-2008, 2008.
[6] M. Romney and P. Steinbart, "Accounting information systems," Upper
Saddle River, NJ, 2006.
[7] T. Davila, et al., "Management accounting systems adoption decisions:
Evidence and performance implications from startup companies," 2004.
[8] M. B. Romney and P. J. Steinbart, Accounting information systems:
Peason Prentice Hall, 2009.
[9] J. Sirisom, et al., "The implementation of AIS to enchace performance
of Thai Listed Firms: an investigation on the effect of organization characteristics," International Business and economics, 2008.
[10] Oracle. (2008, July). Oracle Customer Case Study. Available:
http://search.oracle.com/search/"myer case study"
[11] Phoenix Business Systems. (2010, 25 February). ACCPAC
Implementation Methodology. Available:
http://www.pbs.net.au/services_implementation.shtml
[12] M. Myers and D. Avison, "An introduction to qualitative research in
information systems," 2002.
[13] MYOB. (2010, 25 February). Implementation. Available:
http://www.myob.com.au/products/accounting-practices/trainingevents/
implementation/implementation-
1113874803569?attrname=Overview
[14] IT governance institute (2006). Cobit mapping: overview of
international IT guidance.
[15] M. Adams, et al., "System Design and Implementation: A Pilot Study,"
2007.
[16] D. Avison and M. Myers, Qualitative Research in Information Systems:
A Reader: SAGE Publications, 2002.
[17] W. Orlikowski and J. Baroudi, "Studying information technology in
organizations: Research approaches and assumptions," Information
Systems Research, vol. 2, pp. 1-28, 1991.
[18] H. Xu, et al., "Data quality issues in implementing an ERP," Industrial
Management and Data Systems, vol. 102, pp. 47-58, 2002.
[19] J. Choe, "The relationships among performance of accounting
information systems, influence factors, and evolution level of
information systems," Journal of Management Information Systems, vol.
12, pp. 215-239, 1996.
[1] M. S. Bandor and C.-M. U. P. P. S. E. INST., "Quantitative Methods for
Software Selection and Evaluation," ed: Citeseer, 2006.
[2] N. Ismail and M. King, "Firm performance and AIS alignment in
Malaysian SMEs," International Journal of Accounting Information
Systems, vol. 6, pp. 241-259, 2005.
[3] N. Ismail, "Factors Influencing AIS Effectiveness among Manufacturing
SMEs: Evidence from Malaysia," EJISDC, vol. 38, pp. 1-19, 2009.
[4] R. Krishnan, et al., "On Data Reliability Assessment in Accounting
Information Systems," Info. Sys. Research, vol. 16, pp. 307-326, 2005.
[5] N. Phonnikornkij, et al., "The implementation of AIS to enchance
performance of Thai listed firms: An investigation on the effect of
organzational characteristics," IABE-2008, 2008.
[6] M. Romney and P. Steinbart, "Accounting information systems," Upper
Saddle River, NJ, 2006.
[7] T. Davila, et al., "Management accounting systems adoption decisions:
Evidence and performance implications from startup companies," 2004.
[8] M. B. Romney and P. J. Steinbart, Accounting information systems:
Peason Prentice Hall, 2009.
[9] J. Sirisom, et al., "The implementation of AIS to enchace performance
of Thai Listed Firms: an investigation on the effect of organization characteristics," International Business and economics, 2008.
[10] Oracle. (2008, July). Oracle Customer Case Study. Available:
http://search.oracle.com/search/"myer case study"
[11] Phoenix Business Systems. (2010, 25 February). ACCPAC
Implementation Methodology. Available:
http://www.pbs.net.au/services_implementation.shtml
[12] M. Myers and D. Avison, "An introduction to qualitative research in
information systems," 2002.
[13] MYOB. (2010, 25 February). Implementation. Available:
http://www.myob.com.au/products/accounting-practices/trainingevents/
implementation/implementation-
1113874803569?attrname=Overview
[14] IT governance institute (2006). Cobit mapping: overview of
international IT guidance.
[15] M. Adams, et al., "System Design and Implementation: A Pilot Study,"
2007.
[16] D. Avison and M. Myers, Qualitative Research in Information Systems:
A Reader: SAGE Publications, 2002.
[17] W. Orlikowski and J. Baroudi, "Studying information technology in
organizations: Research approaches and assumptions," Information
Systems Research, vol. 2, pp. 1-28, 1991.
[18] H. Xu, et al., "Data quality issues in implementing an ERP," Industrial
Management and Data Systems, vol. 102, pp. 47-58, 2002.
[19] J. Choe, "The relationships among performance of accounting
information systems, influence factors, and evolution level of
information systems," Journal of Management Information Systems, vol.
12, pp. 215-239, 1996.
@article{"International Journal of Information, Control and Computer Sciences:65640", author = "Manirath Wongsim and Pawornprat Hongsakon", title = "The Adoption of Process Management for Accounting Information Systems in Thailand", abstract = "Information Quality (IQ) has become a critical,
strategic issue in Accounting Information Systems (AIS) adoption. In
order to implement AIS adoption successfully, it is important to
consider the quality of information use throughout the adoption
process, which seriously impacts the effectiveness of AIS adoption
practice and the optimisation of AIS adoption decisions. There is a
growing need for research to provide insights into issues and
solutions related to IQ in AIS adoption. The need for an integrated
approach to improve IQ in AIS adoption, as well as the unique
characteristics of accounting data, demands an AIS adoption specific
IQ framework. This research aims to explore ways of managing
information quality and AIS adoption to investigate the relationship
between the IQ issues and AIS adoption process. This study has led
to the development of a framework for understanding IQ
management in AIS adoption. This research was done on 44
respondents as ten organisations from manufacturing firms in
Thailand. The findings of the research’s empirical evidence suggest
that IQ dimensions in AIS adoption to provide assistance in all
process of decision making. This research provides empirical
evidence that information quality of AIS adoption affect decision
making and suggests that these variables should be considered in
adopting AIS in order to improve the effectiveness of AIS.", keywords = "Information quality, information quality dimensions,
accounting information systems, accounting Information system
adoption.", volume = "9", number = "5", pages = "1078-9", }