Key Issue of Accounting Information Management
Information Technology helps to increase overall productivity in the organization.
However, this has resulted in organization becoming increasingly more dependent upon
their database to support business process and decision making. Current research and
practices indicates that information quality should be defined beyond accuracy and is
identified as encompassing multiple dimensions. The main dimensions of information
qualities are accuracy, timeliness, completeness, and consistency. The key issues for
accounting information quality management have not been addressed; there have been
many studies of key issue in quality management such as total quality management and
just in time. Four large Australian organizations were selected to study the contemporary
phenomena in its real life context. In the process of doing the cases they categories from
case A to Case D. Case A is government department which employs around 2500 staff
located in Australia. It focuses on a financial management framework and performance
culture in which managers are directly accountable for financial and operation
performance. There is a corporate finance department in organization B’s headquarter, and
all their divisions have their own finance area. The accounting information system in B’s
organization is centralized. It is a single integrated package with general ledger account
payable and receivable and inventory feeding into an assets module. Case c is a public
utility. It has three main roles. The primary role in transport leadership, a system
stewardship role in managing access to and use of transport system and a service delivery
role in ensuring delivery of coordinate and integrated transport related service and
