Critical success factors for accounting information systems data quality

Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors

Wise machines?

Purpose – In spite of highly publicized competitions where computers have prevailed over humans, the intelligence of computer systems still remains quite limited in comparison to that of humans. Present day computers provide plenty of information but lack wisdom. The purpose of this paper is to investigate whether reliance on computers with limited intelligence might undermine the quality of the education students receive. Design/methodology/approach – Using a conceptual approach, the authors take the performance of IBMʼs Watson computer against human quiz competitors as a starting point to explore how society, and especially education, might change in the future when everyone has access to desktop technology to access information. They explore the issue of placing excessive trust in such machines without the capacity to evaluate the quality and reliability of the information provided. Findings – The authors find that the day when computing machines surpass human intelligence is much further in the future than predicted by some forecasters. Addressing the problem of dependency on information technology, they envisage a technical solution - wiser machines which not only return the search results, but also help make them comprehensible - but find that although it is relatively simple to engineer knowledge distribution and access, it is more difficult to engineer wisdom. Practical implications – Creating computers that are wise will be difficult, but educating students to be wise in the age of computers may also be quite difficult. For the future, one might explore the development of computer tools that demonstrate sensitivity to alternative answers to difficult questions, different courses of action, and their own limitations. For the present, one will need to train students to appreciate the limitations inherent in the technologies on which they have become dependent. Originality/value – Critical thinking, innovation, and wisdom require skills beyond the kinds of answers computers give now or are likely to provide in the coming decade

Chasing the illusive American dream: an historical analysis of Mexican-American education, employment, and culture

Due to the character of the original source materials and the nature of batch digitization, quality control issues may be present in this document. Please report any quality issues you encounter to [email protected], referencing the URI of the item.Includes bibliographical references (leaves 72-75).The objectives of this study include the identification of the effects of history on contemporary Mexican immigration in the areas of education, employment and culture. Beginning with a detailed historical background of Mexican immigration, including information concerning female Mexicans coming to America, I have explored the current situation of Mexican-Americans in relation to their situation throughout the twentieth century. This thesis also addresses issues in the education of Mexican-Americans, including difficulties faced in receiving formal education, the effectiveness of bilingual education, and educational legislation. Another chapter focuses on Mexican-American levels of employment, dual wage systems, and other obstacles involved in the ability of this ethnic group to find and retain employment. Also considered are the changing roles of Mexican-American women within the family, racism against Mexican-Americans, and the position of Chicanas within the Chicano Movement. Using a literature review of archival texts, oral histories, social and political historical works, and journal articles, I have extrapolated and analyzed the given data in order to recommend legislative and social actions that could improve the problems facing Mexican-Americans. Also, I have proposed suggestions for future research, including areas of information where there is a lack of documentation and studies that might be conducted to better comprehend various aspects of Mexican immigrant life

An Analysis of the Impact of the School Property Tax and the Disparities in Public School Finance in South Dakota

In view of the wide disparities in school financing in South Dakota, the need for change in the present system is becoming increasingly apparent. Given that most school systems rely heavily on the local property tax for their revenue, the common element of most proposed changes is to lessen such reliance. To do so, it is believed will eliminate the close ties between a school district\u27s wealth and the quality of education it is able to finance. Such reform would likely make for a more equitable educational system in South Dakota. For indeed there exist considerable variations in school district wealth within the state. However, it may be that other factors are also important in explaining differences in current. expenditures per student between school districts within the state. Possibilities would include differences in the school tax levies and/or differences in the amounts of state and federal aid received. Consider, for example, a situation where two school districts have comparable assessed property valuations hut one\u27s tax levy is far above the others. Assuming that in all other respects the two are equal, the former district would be able to finance a much higher expenditure per student than the latter. Indeed, the same would be true if one of the districts received more in state and federal aid then the other. Hence there is a necessity for more information about the extent and nature of the existing inequalities in educational opportunities between school districts in the state. Such information would be useful in evaluating the effectiveness of changes proposed to alleviate problems in the state\u27s present system of school finance. Subsequent to the need for a school finance study, there is also a need to study the impact of the school property tax in South Dakota. This is especially so in light of the recent controversies within the state legislature over proposed tax reform which would lessen local governments’ dependence on the property tax. The information needed is whether the impact of the school property taxes progressive proportional or regressive. That is, does the percentage paid in taxes rise, remain constant, or fall, respectively, as income increases? Again, such information would be very useful in ascertaining the need for tax reform aid in evaluating the desirability of alternative reforms

Design of Flipped Classroom Learning in Vocational Education to improve HOT Skills in the era of the Industrial Revolution 4.0

This study aims to describe and analyze how the flipped classroom learning model design in Computer Network Security learning in Information Systems Study Program, Faculty of Computer Science. This study aims to design and develop a flipped classroom model to improve 21st century learning ability (4C).The type of development method used is Research and Development (R & D). The development procedure used is 4-D, and is part of the development stage of a learning model. The type of data used is primary data where data is obtained directly from universities, lecturers, experts and students. The results of research based on needs analysis and literature reviews have produced a flipped classroom model design, and based on the results of expert validation it can be concluded that the website-based flipped classroom design is considered quality to measure student competency achievement consisting of menu material, student recap, questions, concept understanding, assessment self, character values, and recap values. Based on the validation results of all the design indicators for the flipped classroom model which were assessed by the validator from the aspects of the feasibility of the content, the language of the instruments, and the feasibility of the graphic aspects of the valid and feasible categories for testing. Keywords: HOT skills; flipped; classroom learning; vocational educatio

The role of the public library towards a knowledge economy of Namibia

Philosophiae Doctor - PhDAccess to knowledge and information is found to be the cornerstone in the road to knowledge economy transformation whereby the utilization of knowledge is the key engine of economic growth, where knowledge is acquired, created, disseminated and used effectively to enhance economic and social development. This means that the more people acquire knowledge, the more they will begin producing new products or improving systems and existing products, thus adding value to local products and improving the GDP of the country, as well as improving their social livelihood. Therefore, the primary role public libraries have is being the knowledge hubs, to make provision of higher quality knowledge and to make information accessible to the public to equally contribute to all NDPs towards achieving the Namibia Vision 2030 for a knowledge economy. This research study discusses “The contribution of the Public Library services towards a knowledge economy transformation readiness which is envisaged by the Namibia Vision 2030. In achieving that, the study has investigated the state of the Namibia legislative and policy framework reflections of access to knowledge and information as provided by libraries. The study further examines the availability and accessibility of knowledge and information resources, including ICT infrastructure at public libraries in remote rural areas. Moreover, it discusses the types of education and training programmes conducted by public libraries in ensuring that users have the necessary information and retrieval searching competencies and skills for accessing and navigating available information infrastructural resources. Finally, it explores innovation systems, technologically and non-technologically initiated by librarians for library services enhancement, and how library users have tapped into the growing stock of knowledge and information, and adapted them to local needs for economic and social development. The study has employed the four pillars of the World Bank Knowledge Economy Framework, namely an economic and institutional regime; information, knowledge and ICT infrastructure; education and training, and an innovation system as the lenses through which to investigate the research questions understudied