文章基本信息

标题：DATA QUALITY PROBLEMS IN RESPONSIBILITY ACCOUNTING
本地全文：下载
作者：Richard Calvasina ; Eugene Calvasina ; Mysore Ramaswamy 等
期刊名称：Issues in Information Systems
印刷版ISSN：1529-7314
出版年度：2009
卷号：10
期号：2
页码：48-57
出版社：International Association for Computer Information Systems
摘要：Innovations in information technology have affected all aspects of business including financial and managerial reporting. The quantity of information available is increasing exponentially. Simultaneously, it is becoming much easier to access these vast amounts of information. Unfortunately, in some cases, this information explosion has also made it harder to get the relevant and accurate information needed for good decision-making. The present day transactional engines generate abundant information. But we still observe problems in decision-making at higher levels of management. In spite of the tremendous increase in the available information for decision makers, some decisions at the strategic level turn out to be of poor quality. At the macro level, we find senior managers failing to seek answers for critical questions. At the micro level, we have not fully succeeded in monitoring the quality of the components that make the data- information-decision chain. In this paper, we analyze some of the factors that are responsible data errors due to mistakes in coding procedures critical for financial and managerial reporting. We propose a data representation methodology that addresses this problem.
关键词：Data Quality; Responsibility Accounting;Coding Scheme; Information Integrity