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Data Quality Issues for accountingData Quality Issues for accountingInformation Systems Implementation:Information Systems Implementation:
Systems, Stakeholders and OrganizationalSystems, Stakeholders and Organizational
FactorsFactors
Prepared by:Ruchir Joshi 06503878
Mayank Khulbe 06502908
Shishir Saxena 09609020
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WHAT ISACCOUNTINGWHAT ISACCOUNTING
INFORMAT
ION SYSTE
M?INFORMAT
ION SYSTE
M? Being a subset of Management InformationSystem, its a system of records a business keeps
to maintain its accounting system.
Includes purchases, sales and other financialprocesses of the system.
AIS is responsible for providing timely
and accurate financial and statistical reports for
internal management decision making, and forexternal parties such as creditors, investors, and
regulatory and taxation authorities.
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THECURRENT SCENARIOTHECURRENT SCENARIO
Due to increased complexity, the management
of organizations has much more focus on
systematical issues than previously required.
Now a days more and more digital and onlineinformation is being utilized.
For achieving high qualityAIS, critical factors
have become an important topic of concern.
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STAKEHOLDERS IN DATASTAKEHOLDERS IN DATA
QUA
LIT
Y ST
UDIESQU
ALIT
Y ST
UDIESy Data producers- Those who create or collect
data for theAIS.
y Data Custodians-Those who design, develop
and operate theAISy Data Consumers-Those who use the
accounting information in their work activities.
y Data Managers- Responsible for managing the
entire data quality inAIS.
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AISWORKFLOWAISWORKFLOW
Data
Producers
DataConsumers
DataCustodians
Data Managers
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CRITICAL FACTORS IN DATACRITICAL FACTORS IN DATA
QUA
LIT
YQUA
LIT
Yy Much study has been conducted onAIS andfollowing critical factors were identified
affecting the data quality.
Role ofTop Management
Data Quality policies and standards.
Role of data quality and data quality manager
Training
Organizational Structure.
Nature of Service, Product, Design
Approaches (Control and Improvement) management
processes.
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CRITICAL FACTORS IN DATACRITICAL FACTORS IN DATA
QUA
LIT
YQUA
LIT
Y Employee/ Personnel Relations Supplier quality management
Performance evaluation and rewards (responsibility for DQ)
Manage change
External Factors
Evaluate Cost/ BenefitTradeoffs.
Audits
Internal Control (Systems, Process)
Input Control Customer focus
Continuous improvement.
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RELATIVE IMPORTANCE OFRELATIVE IMPORTANCE OF
CRIT
ICA
L FACT
ORSC
RIT
ICA
L FACT
ORS
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RELATIVE IMPORTANCE OFRELATIVE IMPORTANCE OF
CRIT
ICA
L FACT
ORSC
RIT
ICA
L FACT
ORS
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RELATIVE IMPORTANCE OFRELATIVE IMPORTANCE OF
CRIT
ICA
L FACT
ORSC
RIT
ICA
L FACT
ORSy Most of the authors identified Role of topmanagement and Data quality as the most
important critical factors.
y Managing change had the lowest score because
any change over weak underlying foundation
cant turn things in line.
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Data for the case studies in this research was collected from
multiple sources as it allows a broader range ofHistorical
Attitudinal
behavioural issues
provides a converging line of inquiry
there by construct validity can be achieved as it provide multiplemeasures of the same phenomena.
Data collection sources also includeMain source in-depth interviews with majorAIS stakeholders:
Position descriptions: explicit responsibilities of certain positions.
policy manualsorganizational structure charts : interrelationship among different
divisions.
training documents : training undertaken.
financial statements : general background information.
annual reports : general background information.
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METHODOLOGYMETHODOLOGY
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Interviews with the additional documents obtained from the case
study organization is then:
Transcribed
Entered into a software package for qualitative data analysis.
content analysis of those documents and interview transcripts
Material was coded and an INDEX TREE developed to aid in
categorizing and grouping.
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ANALYSISTECHNIQUESANALYSISTECHNIQUES
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QUOTATIONS USEDQUOTATIONS USED
y Used to illustrate the factors or sub-factors which could
assist in explanation building.
y Quotations from case study interviewees represented
Own opinions
Perceptions
Experiences regarding particular factors or situations.
Respondents true feelings and beliefs on certain issues.
y Therefore quotes have the potential to provide insights into
the respondentsy understanding of the phenomena.
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Overview of the company, its information systems,and the data analysis of the case study is as
follows stakeholders that were interviewed :
Data producers:CFO and accounting officer
Data custodian: IT manager
Data consumer: General user
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CASE STUDYCASE STUDY
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ORGANIZATIONORGANIZATION -- EE
An education and training infrastructure company
Medium size organization with a one hundred staff.
Partners with universities and professional education
providers to market and deliver their courses over the
Internet to students and organizations.
Off the shelf commercial software package which
performs the groups accounting information.
Business units throughout the world have different entities
with their own local budgets and they run a separateanalysis in the software package for those divisions.
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Summary of cross stakeholders analysis
At the conclusion of the interviews with the
stakeholders, each of them was asked
to rate a list of factors, generated from the
literature review, on a ten point scale for the
importance of those factors, where
10 (ten) represented extremely
important, and
1 (one) was not important at all.
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ANALYSIS FACTSANALYSIS FACTS
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Category Factors
Stakeholders
MeanInfo producer
Info
custodian
Info
userCFO Acc
Oficer
AIS
CharacteristicsNature of the IS 8 7 5 8 7
DQ
characteristics
DQ policies &
standards10 10 8 10 9.5
Internal control 10 6 5 10 7.75
Stakeholders
related factors
Information
supplier quality
management
8 7 10 10 8.75
DQ manager 5 5 6 8 6
Organizational
factors
Manage change 9 5 9 10 8.25
Evaluate
cost/benefit
tradeoffs
7 7 2 8 6
External
factorsExternal factors 9 5 4 7 6.25
Overall 8.10 6.52 7.32 8.14 7.50
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Findings ofCase EFindings ofCase E
y Data Quality regarded as a priority
Acts as early warning signals if a part of the business
looks like not performing as forecasted
y Input controls had been addressed as the most
important control
Case E transferred a substantial portion of its funds
electronically
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Findings ofCase EFindings ofCase E
y No formal performance evaluation or rewardsfor employees data quality control activities
Employed well-trained and experienced personnel to
prevent DQ problems
DQ requirement as part of the job description forthe appropriate position
y Employees rated as performing in an above-average manner were given opportunities forpromotion
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Findings ofCase EFindings ofCase E
y Day to day implementation responsibility restedwith the people at the front end
y Timing pressure from each of the information
customers, both internal and external
y No DQ manager position
y In order to manage the quality of data fromsuppliers Case E established a position calledaccount relationship manager
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Account Relationship ManagerAccount Relationship Manager
y The raw data supplier was the data entryperson as they inputted raw data into thesystem
y Account Relationship Manager had all thedetails needed and did all the communicationbetween the technical staff and clients
y They make sure the clients are inputtingthe correct information into the system tomake the system work correctly
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CONCLUSIONCONCLUSION
y Systems, Stakeholders and organizationalfactors impacts on data quality of accountinginformation systems
y Explored the issues related to accountinginformation systems implementation
y
Different stakeholders of the systems and dataquality controls need to work together toensure the data quality inAIS
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Key Learning'sKey Learning's
y Competent personnel is as important as thesuitable system
y
Input control is the most important control
y DQ manager functions should be incorporatedinto job functions for DQ inAIS
y For a successfulAIS implementation attentionshould be paid to both systems andorganizational factors
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Thank YouThank You
Queries ???
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