{"id":"https://openalex.org/W1977592813","doi":"https://doi.org/10.1145/2700833","title":"What Are the Most Important Factors for Accounting Information Quality and Their Impact on AIS Data Quality Outcomes?","display_name":"What Are the Most Important Factors for Accounting Information Quality and Their Impact on AIS Data Quality Outcomes?","publication_year":2015,"publication_date":"2015-03-02","ids":{"openalex":"https://openalex.org/W1977592813","doi":"https://doi.org/10.1145/2700833","mag":"1977592813"},"language":"en","primary_location":{"id":"doi:10.1145/2700833","is_oa":false,"landing_page_url":"https://doi.org/10.1145/2700833","pdf_url":null,"source":{"id":"https://openalex.org/S110189822","display_name":"Journal of Data and Information Quality","issn_l":"1936-1955","issn":["1936-1955","1936-1963"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319798","host_organization_name":"Association for Computing Machinery","host_organization_lineage":["https://openalex.org/P4310319798"],"host_organization_lineage_names":["Association for Computing Machinery"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Data and Information Quality","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033133228","display_name":"Hongjiang Xu","orcid":"https://orcid.org/0000-0002-8735-0462"},"institutions":[{"id":"https://openalex.org/I110678235","display_name":"Butler University","ror":"https://ror.org/05gq3a412","country_code":"US","type":"education","lineage":["https://openalex.org/I110678235"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Hongjiang Xu","raw_affiliation_strings":["Butler University, Indianapolis, IN, USA","Butler University, Indianapolis, IN USA"],"affiliations":[{"raw_affiliation_string":"Butler University, Indianapolis, IN, USA","institution_ids":["https://openalex.org/I110678235"]},{"raw_affiliation_string":"Butler University, Indianapolis, IN USA","institution_ids":["https://openalex.org/I110678235"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5033133228"],"corresponding_institution_ids":["https://openalex.org/I110678235"],"apc_list":null,"apc_paid":null,"fwci":3.8072,"has_fulltext":false,"cited_by_count":39,"citation_normalized_percentile":{"value":0.93004775,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"5","issue":"4","first_page":"1","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11719","display_name":"Data Quality and Management","score":0.9983000159263611,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.9351999759674072,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.7109856605529785},{"id":"https://openalex.org/keywords/data-quality","display_name":"Data quality","score":0.681056559085846},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.6392199993133545},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6024522185325623},{"id":"https://openalex.org/keywords/information-quality","display_name":"Information quality","score":0.5695891976356506},{"id":"https://openalex.org/keywords/information-system","display_name":"Information system","score":0.48001545667648315},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.44637781381607056},{"id":"https://openalex.org/keywords/empirical-research","display_name":"Empirical research","score":0.4145278036594391},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4024003744125366},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.3697481155395508},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.32069289684295654},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.2994886040687561},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.14671814441680908},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.0877910852432251},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.08264493942260742}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.7109856605529785},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.681056559085846},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6392199993133545},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6024522185325623},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.5695891976356506},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.48001545667648315},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.44637781381607056},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4145278036594391},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4024003744125366},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.3697481155395508},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.32069289684295654},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2994886040687561},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.14671814441680908},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0877910852432251},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.08264493942260742},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C176217482","wikidata":"https://www.wikidata.org/wiki/Q860554","display_name":"Metric (unit)","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1145/2700833","is_oa":false,"landing_page_url":"https://doi.org/10.1145/2700833","pdf_url":null,"source":{"id":"https://openalex.org/S110189822","display_name":"Journal of Data and Information Quality","issn_l":"1936-1955","issn":["1936-1955","1936-1963"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319798","host_organization_name":"Association for Computing Machinery","host_organization_lineage":["https://openalex.org/P4310319798"],"host_organization_lineage_names":["Association for Computing Machinery"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Data and Information Quality","raw_type":"journal-article"},{"id":"pmh:oai:digitalcommons.butler.edu:cob_papers-1208","is_oa":false,"landing_page_url":"https://digitalcommons.butler.edu/cob_papers/208","pdf_url":null,"source":{"id":"https://openalex.org/S4306401403","display_name":"Digital Commons @ Butler University (Butler University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I110678235","host_organization_name":"Butler University","host_organization_lineage":["https://openalex.org/I110678235"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Scholarship and Professional Work - Business","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":64,"referenced_works":["https://openalex.org/W12887612","https://openalex.org/W52319684","https://openalex.org/W113977467","https://openalex.org/W126415590","https://openalex.org/W127962308","https://openalex.org/W137193341","https://openalex.org/W196736095","https://openalex.org/W200859834","https://openalex.org/W260160981","https://openalex.org/W287002399","https://openalex.org/W1140964246","https://openalex.org/W1484864026","https://openalex.org/W1507603928","https://openalex.org/W1522629397","https://openalex.org/W1551000795","https://openalex.org/W1564197292","https://openalex.org/W1567491469","https://openalex.org/W1571131797","https://openalex.org/W1581229144","https://openalex.org/W1596854558","https://openalex.org/W1603925402","https://openalex.org/W1966971815","https://openalex.org/W1971965685","https://openalex.org/W1983571716","https://openalex.org/W1986525510","https://openalex.org/W1989327558","https://openalex.org/W1993526673","https://openalex.org/W2000237244","https://openalex.org/W2003153692","https://openalex.org/W2004267154","https://openalex.org/W2004944140","https://openalex.org/W2007711542","https://openalex.org/W2011788014","https://openalex.org/W2013237359","https://openalex.org/W2017393268","https://openalex.org/W2021827437","https://openalex.org/W2034334856","https://openalex.org/W2040005010","https://openalex.org/W2045958815","https://openalex.org/W2060584096","https://openalex.org/W2061428057","https://openalex.org/W2065753378","https://openalex.org/W2068376489","https://openalex.org/W2073801087","https://openalex.org/W2089854540","https://openalex.org/W2089966454","https://openalex.org/W2092342745","https://openalex.org/W2102847240","https://openalex.org/W2113222723","https://openalex.org/W2116320899","https://openalex.org/W2123356536","https://openalex.org/W2134592632","https://openalex.org/W2136415147","https://openalex.org/W2147254034","https://openalex.org/W2148970282","https://openalex.org/W2157441393","https://openalex.org/W2169737976","https://openalex.org/W2319990773","https://openalex.org/W2327934166","https://openalex.org/W2529568279","https://openalex.org/W2592270044","https://openalex.org/W4252907027","https://openalex.org/W6634365631","https://openalex.org/W6634803323"],"related_works":["https://openalex.org/W2183133984","https://openalex.org/W2115713508","https://openalex.org/W2891233567","https://openalex.org/W3216334995","https://openalex.org/W4386696183","https://openalex.org/W2400064296","https://openalex.org/W2544494858","https://openalex.org/W45106814","https://openalex.org/W4206017036","https://openalex.org/W2598671941"],"abstract_inverted_index":{"The":[0,26,50,84,137],"accounting":[1,39,65,111,124],"information":[2,40,66,112,125],"system":[3],"(AIS)":[4],"is":[5,31,157],"one":[6],"of":[7,28,77,122,131,147,166],"the":[8,34,91,96,103,120,123,129,132,145,163,167],"most":[9,35,106,169],"critical":[10,19,78],"systems":[11,126],"in":[12,21,60,71],"any":[13],"organization.":[14],"Data":[15],"quality":[16,41,48,61,115,176],"plays":[17],"a":[18,22,75,158],"role":[20],"data-intensive,":[23],"knowledge-based":[24],"economy.":[25],"objective":[27],"this":[29],"study":[30,85],"to":[32,73,89,143],"identify":[33,74],"important":[36,107,170],"factors":[37,80,108,149,171],"for":[38,81],"and":[42,57,68,94,134,172],"their":[43],"impact":[44],"on":[45,150],"AIS":[46,151,174],"data":[47,63,82,88,114,152,175],"outcomes.":[49,177],"article":[51,138],"includes":[52],"an":[53],"extensive":[54],"literature":[55],"review":[56],"summarizes":[58],"studies":[59],"management,":[62],"quality,":[64,153],"systems,":[67],"enterprise":[69],"planning":[70],"helping":[72],"set":[76],"success":[79],"quality.":[83],"uses":[86,140],"empirical":[87],"answer":[90],"research":[92,97],"question":[93],"test":[95,144],"hypothesis.":[98],"Study":[99],"results":[100],"show":[101],"that":[102,109,155],"top":[104,117],"three":[105,168],"affect":[110],"systems\u2019":[113],"are":[116],"management":[118],"commitment,":[119],"nature":[121],"(such":[127],"as":[128],"suitability":[130],"systems),":[133],"input":[135],"controls.":[136],"further":[139],"regression":[141],"analysis":[142],"effect":[146],"those":[148],"finding":[154],"there":[156],"significant":[159],"positive":[160],"relationship":[161],"between":[162],"perceived":[164,173],"performance":[165]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2}],"updated_date":"2026-03-20T23:20:44.827607","created_date":"2025-10-10T00:00:00"}