INTRODUCTION
The management of organizations in the contemporary world has much more focus on
systematical issues than was previously required. Accounting Information System (AIS) as one
of the most critical systems in the organization has also changed its way of capturing, processing,
storing and distributing information. Nowadays, more and more digital and on-line information
is utilized in the accounting information systems. Organizations need to take an approach which
put such systems at the forefront, and consider both the system and the human related factors
while managing their accounting information systems. They must focus on critical factors if they
are to attain high-quality accounting information. Failure to do so has negative impacts on the
organizations’ financial process. Poor information quality may have adverse effects on decisionmaking
(Huang, Lee and Wang 1999, Clikeman 1999). This paper first reviews the literature in
relevant areas and then uses a case study to discuss the data quality issues for accounting
information systems’ implementation, by analyzing systems, stakeholders’ and organizational
factors influencing accounting information quality. Finally, it draws some conclusions from the
analysis of the case study.