TABLE OF CONTENTS
Title Page … … … … … … … … … i
Certification … … … … … … … … … ii
Approval Page … … … … … … … … iii
Dedication … … … … … … … … … iv
Acknowledgments … … … … … … … … v
Table of Contents … … … … … … … … vii
List of Figures … … … … … … … … xi
List of Tables … … … … … … … … vii
Abstract … … … … … … … … … x
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study … … … … … … 1
1.2 Statement of the Problems … … … … … 3
1.3 Objectives of the Study … … … … … … 5
1.4 Research Questions … … … … … … 5
1.5 Research Hypothesis … … … … … … 6
1.6 Significance of the Study … … … … … 7
1.7 Scope of the Study … … … … … … 8
1.8 Limitations of the Study … … … …. … … 9
1.9 Operational Definition of Key Terms … … … … 10
1.10 Profile of the Organization used for the Study … … 11
1.10.1 First Bank Plc … … … … … … … 11
1.10.2 Zenith Bank Plc … … … … … … … 12
1.10.3 Nigeria Breweries Plc … … … … … … 13
1.10.4 Nigeria Bottling Company Plc … … … … … 13
References … … … … … … … … 15
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Introduction … … … … … … … 16
2.2 Data Quality … … … … … … … 16
2.3 Accounting Information System … … … … 19
2.4 Data Quality of Accounting Information System … … 19
2.4.1 Data Quality in AIS for this research … … … … 22
2.5 Quality Management … … … … … 24
2.5.1 Quality management: Just-in-time … … … … 27
2.5.2 Product Perspective on Data Quality Management … … 29
2.5.3 Product Quality and Service Quality … … … … 30
2.5.4 Data Quality in Database System … … … … 36
2.6 Critical Success Factors for Quality Management and TQM… 32
2.7 Total Data Quality Management … … … … 35
2.7.1 Data Quality in e-Business … … … … … 36
2.7.2 Framework for Data Quality Research … … … 36
2.7.3 Important Steps in Ensuring Data Quality … … … 40
2.8 Data Quality in Accounting Information System … … 43
2.8.1 The Model for factors Influencing Data Quality in AIS … 43
2.8.2 Possible factors that Impact on Data Quality in AIS… … 46
2.8.3 Critical factors for Ensuring Data Quality in AIS … … 46
2.9 Stakeholder Groups for Data Quality in AIS … … … 47
References … … … … … … … … 53
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Introduction … … … … … … … 53
3.2 Research Design … … … … … … … 53
3.3 Sources of Data … … … … … … … 54
3.4 Area of Study … … … … … … … 55
3.5 Instruments for Data Collection … … … … 55
3.6 Population of the Study … … … … … … 56
3.7 Sampling Procedure … … … … … … 56
3.8 Sample Size Determination … … … … … 57
3.9 Validity of the Research Instrument … … … … 59
3.10 Reliability of the Research Instrument … … … … 59
3.11 Questionnaire Design and Administration … … … 61
3.12 Data Treatment Technique(s) … … … … … 61
References … … … … … … … … 64
CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA
4.1 Introduction … … … … … … … 65
4.2 Analysis of Questionnaire … … … … … 66
4.3 Test of Hypothesis … … … … … … 89
4.4 Discussion of Results … … … … … … 105
CHAPTER FIVE: SUMMARY OF MAJOR FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction … … … … … … … 108
5.2 Summary of Major Findings … … … … … 108
5.3 Conclusion … … … … … … … … 109
5.4 Recommendations … … … … … … … 110
5.5 Contributions to Knowledge … … … … … 111
5.6 Suggested Area for Future Research … … … … 113
Bibliography … … … … … … … 115
Appendix I … … … … … … … … 119
Appendix II … … … … … … … … 126
LIST OF FIGURES
2.1 Preliminary Theoretical Framework of this Research … … 23
2.2 The Model for Factors Influencing Data Quality in AIS … 45
2.3 The framework for Understanding Relationships Between
Stakeholders groups and Data Quality in AIS … … 50
- Information Quantity Management in AIS
Adoption Framework … … … … … … 112
LIST OF TABLES
2.1 Data Quality Dimensions … … … … … … 18
2.2 Deming’s 14 Principles of Quality Management … … 25
2.3 Product vs. Information Manufacturing … … … 29
2.4 A Framework for Data Quality research … … … 37
2.5 Critical Success Factors in Data Quality … … … 41
3.1 Staff Strength of the Four Selected Organizations … … 56
3.2 Pearson Product Moment Correlation Coefficient … … 60
4.0 Questionnaire Distribution … … … … … 65
4.1 Sex Distribution of Respondents … … … … 65
4.2 Marital Status of Respondents … … … … … 65
4.3 Educational Qualification of Respondents … … … 67
4.4 Years of Experience/ Length of Service … … … 67
4.5 Age of Respondents … … … … … … 68
4.6 Industry of the Organization … … … … … 68
4.7 Main role Relative to Accounting Information System … 69
4.8 Accounting Information System in Organization … … 70
4.9 Quality Data from Organization AIS … … … … 70
4.10 Top management commitment to Data Quality … … 71
4.11 Understanding of the System and Data Quality … … 72
4.12 Personnel Competency … … … … … … 73
4.13 Physical Environment … … … … … … 74
4.14 Teamwork (Communication) … … … … … 75
4.15 Data Quality policies and Standards … … … … 76
4.16 Establish DQ manager position to manage overall DQ … 76
4.17 Clear DQ vision for entire Organization … … … 77
4.18 Data Quality Controls … … …. … … … 78
4.19 Middle Management Commitment to Data Quality … … 79
4.20 Continuous Improvement … … … … … 80
4.21 Data Supplier Quality Management … … … … 81
4.22 Risk Management … … … … … … … 81
4.23 Management of Changes … … … … … … 82
4.24 Effective Employee relations … … … … … 83
4.25 User Focus … … … … … … … … 84
4.26 Input Controls … … … … … … … 85
4.27 Organizational Culture of Focusing on Data Quality … 86
4.28 Audit and Reviews … … … … … … 87
4.29 Evaluate Cost/ Benefit Tradeoffs … … … … 88
4.30 Education and Training … … … … … … 89
4.31 Condensed Outcome of the five Questions Administered for
Testing Hypothesis One … … … … … … 90
4.32 Descriptive Statistics … … … … … … 91
4.33 Chi-Square Test … … … … … … … 92
4.34 Condensed Outcome of the Four Questions Administered for
Testing Hypothesis Two … … … … … … 94
4.35 Paired Sample Statistics … … … … … … 95
4.36 Condensed Outcome of the Four Questions Administered for
Testing Hypothesis Three … … .. … … 98
4.37 Descriptive Statistics … … … … … … 99
4.38 Condensed Outcome of the Four Questions Administered for
Testing Hypothesis Four … … … … … … 100
4.39 Descriptive Statistics … … … … … … 101
4.40 Condensed Outcome of the Four Questions Administered for
Testing Hypothesis Five … … … … … … 103
4.41 Descriptive Statistics … … … … … … 104
4.42 Chi-Square Test … … … …… … … … 105
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Quality information is one of the competitive advantages for an organization. In an accounting information system, the quality of the information provided is imperative to the success of the systems. 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. Information has become a key resource of most organizations, economies, and societies. Indeed, an organization’s basis for competition has changed from tangible products to intangible information. More and more organizations believe that quality information is critical to their success (Wang, R.Y 2006).
However, not many of them have turned this belief into effective action. Poor quality information can have significant social and business impacts (Strong, Lee and Wang, 1997). There is strong evidence that data quality problems are becoming increasingly prevalent in practice (Redman, T.C 1998). Most organizations have experienced the adverse effects of decisions based on information of inferior quality (Huang, Lee and Wang, 1999). It is likely that some data stakeholders are not satisfied with the quality of the information delivered in their organizations. In brief, information quality issues have become important for organizations that want to perform well, obtain competitive advantage, or even just survive in the 21st century.
