메뉴 건너뛰기




Volumn 25, Issue 1, 2011, Pages 79-108

Fifteen years of data and information quality literature: Developing a research agenda for accounting

Author keywords

Accounting information systems (AIS): decision making; Data and information quality (DIQ); Framework; PGOT; Research methods

Indexed keywords


EID: 79961164788     PISSN: 08887985     EISSN: 15587959     Source Type: Journal    
DOI: 10.2308/jis.2011.25.1.79     Document Type: Review
Times cited : (53)

References (60)
  • 1
    • 77951432586 scopus 로고    scopus 로고
    • Modeling information flow for surgery management process
    • Al-Hakim, L. 2008. Modeling information flow for surgery management process. International Journal of Information Quality 2(1): 15.
    • (2008) International Journal of Information Quality , vol.2 , Issue.1 , pp. 15
    • Al-Hakim, L.1
  • 2
    • 70449715791 scopus 로고    scopus 로고
    • Putting continuous auditing theory into practice: Lessons from two pilot implementations
    • Alles, M. G., A. Kogan, and M. A. Vasarhelyi. 2008. Putting continuous auditing theory into practice: Lessons from two pilot implementations. Journal of Information Systems 22 (2): 195.
    • (2008) Journal of Information Systems , vol.22 , Issue.2 , pp. 195
    • Alles, M.G.1    Kogan, A.2    Vasarhelyi, M.A.3
  • 3
    • 0344178524 scopus 로고    scopus 로고
    • A practical perspective on data quality issues
    • Becker, S. 1998. A practical perspective on data quality issues. Journal of Database Management 9 (1):35-37.
    • (1998) Journal of Database Management , vol.9 , Issue.1 , pp. 35-37
    • Becker, S.1
  • 4
    • 79961131256 scopus 로고    scopus 로고
    • Control the data, control the costs
    • Birman, S. 2003. Control the data, control the costs. Quality 42 (1): 50-56.
    • (2003) Quality , vol.42 , Issue.1 , pp. 50-56
    • Birman, S.1
  • 5
    • 44649087111 scopus 로고    scopus 로고
    • Accounting educators' opinions about ethics in the curriculum: An extensive view
    • Blanthorne, C., S. E. Kovarm, and D. G. Fisher. 2007. Accounting educators' opinions about ethics in the curriculum: An extensive view. Issues in Accounting Education 22 (3): 355-390.
    • (2007) Issues In Accounting Education , vol.22 , Issue.3 , pp. 355-390
    • Blanthorne, C.1    Kovarm, S.E.2    Fisher, D.G.3
  • 6
    • 2942520485 scopus 로고    scopus 로고
    • Investigating the impact of auditor-provided systems reliability assurance on potential service recipients
    • Boritz, J. E., and J. E. Hunton. 2002. Investigating the impact of auditor-provided systems reliability assurance on potential service recipients. Journal of Information Systems 16 (Supplement): 69-87.
    • (2002) Journal of Information Systems , vol.16 , Issue.SUPPL. , pp. 69-87
    • Boritz, J.E.1    Hunton, J.E.2
  • 7
    • 0035501733 scopus 로고    scopus 로고
    • The effects of information request ambiguity and construct incongruence on query development
    • Borthick, A. F., P. L. Bowen, A. Jones, and M. Tse. 2001. The effects of information request ambiguity and construct incongruence on query development. Decision Support Systems 32: 3-25.
    • (2001) Decision Support Systems , vol.32 , pp. 3-25
    • Borthick, A.F.1    Bowen, P.L.2    Jones, A.3    Tse, M.4
  • 9
    • 0346533126 scopus 로고    scopus 로고
    • Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice?
    • Bovee, M., M. L. Ettredge, R. Srivastava, and M. A. Vasarhelyi. 2002. Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems 16 (2):165-182.
    • (2002) Journal of Information Systems , vol.16 , Issue.2 , pp. 165-182
    • Bovee, M.1    Ettredge, M.L.2    Srivastava, R.3    Vasarhelyi, M.A.4
  • 10
    • 33749575086 scopus 로고    scopus 로고
    • Selecting optimal instantiations of data models-Theory and validation of an ex ante approach
    • Bowen, P. L., R. S. Debreceny, and J. Basford. 2006. Selecting optimal instantiations of data models-Theory and validation of an ex ante approach. Decision Support Systems 42: 1170-1186.
    • (2006) Decision Support Systems , vol.42 , pp. 1170-1186
    • Bowen, P.L.1    Debreceny, R.S.2    Basford, J.3
  • 11
    • 0036889459 scopus 로고    scopus 로고
    • Further evidence of the effects of normalization on end-user query errors: An experimental evaluation
    • Bowen, P. L.,and F. H. Rohde. 2002. Further evidence of the effects of normalization on end-user query errors: an experimental evaluation. International Journal of Accounting Information Systems 3: 255-290.
    • (2002) International Journal of Accounting Information Systems , vol.3 , pp. 255-290
    • Bowen, P.L.1    Rohde, F.H.2
  • 12
    • 4444310059 scopus 로고    scopus 로고
    • Ex ante evaluations of alternate data structures for end-user queries: Theory and experimental test
    • Bowen, P. L., and J. Basford. 2004. Ex ante evaluations of alternate data structures for end-user queries: Theory and experimental test. Journal of Database Management 15 (4): 45-70.
    • (2004) Journal of Database Management , vol.15 , Issue.4 , pp. 45-70
    • Bowen, P.L.1    Basford, J.2
  • 13
    • 79961146197 scopus 로고    scopus 로고
    • Data quality assurance: Plan redesign affords an opportunity to consider an automated approach to cleansing employee records
    • Bricker, J., and A. Maydanchik. 1999. Data quality assurance: Plan redesign affords an opportunity to consider an automated approach to cleansing employee records. Compensation & Benefits Management 15 (4): 49-55.
    • (1999) Compensation & Benefits Management , vol.15 , Issue.4 , pp. 49-55
    • Bricker, J.1    Maydanchik, A.2
  • 15
    • 79961151093 scopus 로고    scopus 로고
    • The effects on end-user query performance of incorporating object-oriented abstractions in database accounting systems
    • Debreceny, R. S., and P. L. Bowen. 2005. The effects on end-user query performance of incorporating object-oriented abstractions in database accounting systems. Journal of Information Systems 19: 43-74.
    • (2005) Journal of Information Systems , vol.19 , pp. 43-74
    • Debreceny, R.S.1    Bowen, P.L.2
  • 16
    • 42149109807 scopus 로고    scopus 로고
    • Embedded audit modules in enterprise resource planning systems: Implementation and functionality
    • Debreceny, R. S., and P. L. Bowen, G. L. Gray, J. JJ, S.-P. Lee, and W.-F. Yau. 2005. Embedded audit modules in enterprise resource planning systems: Implementation and functionality. Journal of Information Systems 19 (2):7.
    • (2005) Journal of Information Systems , vol.19 , Issue.2 , pp. 7
    • Debreceny, R.S.1    Bowen, P.L.2    Gray, G.L.3    Jj, J.4    Lee, S.-P.5    Yau, W.-F.6
  • 17
    • 0006060141 scopus 로고    scopus 로고
    • Improving data quality for performance measures: Results from a GAO study of verification and validation
    • Divorski, S., and M. A. Scheirer. 2001. Improving data quality for performance measures: results from a GAO study of verification and validation. Evaluation and Program Planning 24: 83-94.
    • (2001) Evaluation and Program Planning , vol.24 , pp. 83-94
    • Divorski, S.1    Scheirer, M.A.2
  • 18
    • 0034259328 scopus 로고    scopus 로고
    • Perceived semantic effectiveness of accounting systems and task accuracy effects
    • Dunn, C., and S. Grabski. 2000. Perceived semantic effectiveness of accounting systems and task accuracy effects. International Journal of Accounting Information Systems 1: 79-87.
    • (2000) International Journal of Accounting Information Systems , vol.1 , pp. 79-87
    • Dunn, C.1    Grabski, S.2
  • 19
    • 0039838614 scopus 로고    scopus 로고
    • An investigation of localization as an element of cognitive fit in accounting model representations
    • Dunn, C., and S. Grabski, 2001. An investigation of localization as an element of cognitive fit in accounting model representations. Decision Sciences 32 (1): 55-94.
    • (2001) Decision Sciences , vol.32 , Issue.1 , pp. 55-94
    • Dunn, C.1    Grabski, S.2
  • 21
    • 0043245185 scopus 로고    scopus 로고
    • The impact of experience and time on the use of data quality information in decision-making
    • Fisher, C. W., I. Chengalur-Smith, and D. P. Ballou. 2003. The impact of experience and time on the use of data quality information in decision-making. Information Systems Research 14 (2): 170-189.
    • (2003) Information Systems Research , vol.14 , Issue.2 , pp. 170-189
    • Fisher, C.W.1    Chengalur-Smith, I.2    Ballou, D.P.3
  • 22
    • 0035546481 scopus 로고    scopus 로고
    • Criticality of data quality as exemplified in two disasters
    • Fisher, C. W., and B. R. Kingma. 2001. Criticality of data quality as exemplified in two disasters. Information &Management 39 (2): 109-116.
    • (2001) Information &Management , vol.39 , Issue.2 , pp. 109-116
    • Fisher, C.W.1    Kingma, B.R.2
  • 23
    • 0032285889 scopus 로고    scopus 로고
    • Integrating quantitative and qualitative analysis using latent and manifest variables
    • Gray, J. H., and I. L. Densten. 1998. Integrating quantitative and qualitative analysis using latent and manifest variables. Quality & Quantity 32: 419-431.
    • (1998) Quality & Quantity , vol.32 , pp. 419-431
    • Gray, J.H.1    Densten, I.L.2
  • 24
    • 77956297794 scopus 로고    scopus 로고
    • The perceived importance of an ethical issue as a determinant of ethical decision-making for accounting students in an academic setting
    • Guffey, D., and M. McCartney. 2008. The perceived importance of an ethical issue as a determinant of ethical decision-making for accounting students in an academic setting. Accounting Education 17 (3):327
    • (2008) Accounting Education , vol.17 , Issue.3 , pp. 327
    • Guffey, D.1    McCartney, M.2
  • 28
    • 72249119386 scopus 로고    scopus 로고
    • Information quality benchmarks: Product and service performance
    • Kahn, B., D. Strong, and R. Wang. 2002. Information quality benchmarks: Product and service performance. Communications of the ACM 45 (4): 184-192.
    • (2002) Communications of the ACM , vol.45 , Issue.4 , pp. 184-192
    • Kahn, B.1    Strong, D.2    Wang, R.3
  • 30
    • 85001857650 scopus 로고    scopus 로고
    • How do actuaries use data containing errors? Models of error detection and error correction
    • Klein, B. D. 1997. How do actuaries use data containing errors? Models of error detection and error correction. Information Resources Management Journal 10 (4): 27-36.
    • (1997) Information Resources Management Journal , vol.10 , Issue.4 , pp. 27-36
    • Klein, B.D.1
  • 31
    • 79959359179 scopus 로고    scopus 로고
    • Internet data quality: Perceptions of graduate and undergraduate business students
    • Klein, B. D. 2002. Internet data quality: Perceptions of graduate and undergraduate business students. Journal of Business and Management 8 (4): 425-432.
    • (2002) Journal of Business and Management , vol.8 , Issue.4 , pp. 425-432
    • Klein, B.D.1
  • 32
    • 85001560575 scopus 로고    scopus 로고
    • The detection of data errors in computer information systems: Field interviews with municipal bond analysts
    • Klein, B. D.2000. The detection of data errors in computer information systems: Field interviews with municipal bond analysts. Information Resources Management Journal 13 (3): 23-32.
    • (2000) Information Resources Management Journal , vol.13 , Issue.3 , pp. 23-32
    • Klein, B.D.1
  • 34
    • 0036888983 scopus 로고    scopus 로고
    • The impact of relative information quality of e-commerce assurance seals on Internet purchasing behavior
    • Lala, V., V. Arnold, S. G. Sutton, and L. Guan. 2002. The impact of relative information quality of e-commerce assurance seals on Internet purchasing behavior. International Journal of Accounting Information Systems 3 (4): 17.
    • (2002) International Journal of Accounting Information Systems , vol.3 , Issue.4 , pp. 17
    • Lala, V.1    Arnold, V.2    Sutton, S.G.3    Guan, L.4
  • 35
    • 0017360990 scopus 로고
    • The measurement of observer agreement for categorical data
    • Landis, J. R., and G. G. Koch. 1977. The measurement of observer agreement for categorical data. Biometrics 33: 159-174.
    • (1977) Biometrics , vol.33 , pp. 159-174
    • Landis, J.R.1    Koch, G.G.2
  • 37
    • 70449717567 scopus 로고    scopus 로고
    • A perspective on accounting information systems research
    • Murthy, U. S., C. E. Wiggens. 1999. A perspective on accounting information systems research. Journal of Information Systems 13 (1): 3.
    • (1999) Journal of Information Systems , vol.13 , Issue.1 , pp. 3
    • Murthy, U.S.1    Wiggens, C.E.2
  • 40
    • 20744445986 scopus 로고    scopus 로고
    • An investigation of the impact of organization size on data quality issues
    • Nord, G., J. Nord, and H. Xu. 2005. An investigation of the impact of organization size on data quality issues. Journal of Database Management 16(3): 105-112.
    • (2005) Journal of Database Management , vol.16 , Issue.3 , pp. 105-112
    • Nord, G.1    Nord, J.2    Xu, H.3
  • 42
    • 4243102865 scopus 로고    scopus 로고
    • Assessing data quality with control matrices
    • Pierce, E. M. 2004. Assessing data quality with control matrices. CACM 47 (2): 82-86.
    • (2004) CACM , vol.47 , Issue.2 , pp. 82-86
    • Pierce, E.M.1
  • 44
    • 0031988304 scopus 로고    scopus 로고
    • The impact of poor data quality on the typical enterprise
    • Redman, T. C. 1998. The impact of poor data quality on the typical enterprise. Communications of the ACM 41 (2): 79-82.
    • (1998) Communications of the ACM , vol.41 , Issue.2 , pp. 79-82
    • Redman, T.C.1
  • 45
    • 33747782077 scopus 로고    scopus 로고
    • Supporting data quality management in decision-making
    • Shankaranarayanan, G., and Yu Cai. 2006. Supporting data quality management in decision-making. Decision Support Systems 42: 302-317.
    • (2006) Decision Support Systems , vol.42 , pp. 302-317
    • Shankaranarayanan, G.1    Cai, Y.2
  • 47
    • 9744242046 scopus 로고    scopus 로고
    • The influence of query interface design on decision-making performance
    • Speier, C., and M. G. Morris. 2003. The influence of query interface design on decision-making performance. Management Information Systems Quarterly 27 (3): 397-423.
    • (2003) Management Information Systems Quarterly , vol.27 , Issue.3 , pp. 397-423
    • Speier, C.1    Morris, M.G.2
  • 49
    • 38349178215 scopus 로고    scopus 로고
    • Data quality bias: An under-recognized source of misclassification in pay-for-performance reporting?
    • Terris, D. D., and D. G. Litaker. 2008. Data quality bias: an under-recognized source of misclassification in pay-for-performance reporting? Quality Management in Health Care 17(1): 7.
    • (2008) Quality Management In Health Care , vol.17 , Issue.1 , pp. 7
    • Terris, D.D.1    Litaker, D.G.2
  • 51
    • 0005717036 scopus 로고    scopus 로고
    • Have the completeness and accuracy of computer medical records in general practice improved in the last five years? The report of a two practice pilot study
    • Thiru, K., S. de Lusignan, and N. Hague. 1999. Have the completeness and accuracy of computer medical records in general practice improved in the last five years? The report of a two practice pilot study. Health Informatics Journal 5 (4): 224-232
    • (1999) Health Informatics Journal , vol.5 , Issue.4 , pp. 224-232
    • Thiru, K.1    de Lusignan, S.2    Hague, N.3
  • 52
    • 36549071473 scopus 로고    scopus 로고
    • An empirical examination of CobiT as an internal control framework for information technology
    • Tuttle, B. and S. D. Vandervelde. 2007. An empirical examination of CobiT as an internal control framework for information technology. International Journal of Accounting Information Systems 8 (2): 240-263.
    • (2007) International Journal of Accounting Information Systems , vol.8 , Issue.2 , pp. 240-263
    • Tuttle, B.1    Vandervelde, S.D.2
  • 54
    • 0002918344 scopus 로고    scopus 로고
    • Beyond accuracy: What data quality means to data consumers
    • Wang, R. Y. and D. M. Strong. 1996. Beyond accuracy: What data quality means to data consumers. Journal of Management Information Systems 12 (4): 5-34.
    • (1996) Journal of Management Information Systems , vol.12 , Issue.4 , pp. 5-34
    • Wang, R.Y.1    Strong, D.M.2
  • 55
    • 84864675917 scopus 로고    scopus 로고
    • Information quality chain analysis for total information quality management
    • Wang, S., and H. Wang. 2008. Information quality chain analysis for total information quality management. International Journal of Information Quality 2 (1): 12.
    • (2008) International Journal of Information Quality , vol.2 , Issue.1 , pp. 12
    • Wang, S.1    Wang, H.2
  • 56
    • 79961155518 scopus 로고    scopus 로고
    • A review of IT governance: Taxonomy to inform accounting information systems
    • Wilkin, C. L., and R. H. Chenhall. 2010. A review of IT governance: taxonomy to inform accounting information systems. Journal of Information Systems 24 (2): 107.
    • (2010) Journal of Information Systems , vol.24 , Issue.2 , pp. 07
    • Wilkin, C.L.1    Chenhall, R.H.2
  • 57
    • 2942709772 scopus 로고    scopus 로고
    • Methods for evaluating and creating data quality
    • Winkler, W. E. 2004. Methods for evaluating and creating data quality. Information Systems 29 (7): 531-550.
    • (2004) Information Systems , vol.29 , Issue.7 , pp. 531-550
    • Winkler, W.E.1
  • 58
    • 0001822595 scopus 로고    scopus 로고
    • An empirical investigation of the factors affecting data warehousing success
    • Wixom, B. H., and H. J. Watson. 2001. An empirical investigation of the factors affecting data warehousing success. Management Information Systems Quarterly 25 (1): 17-38.
    • (2001) Management Information Systems Quarterly , vol.25 , Issue.1 , pp. 17-38
    • Wixom, B.H.1    Watson, H.J.2
  • 59
    • 0039484274 scopus 로고    scopus 로고
    • User expectations and rankings of quality factors in different web site domains
    • Zhang, P., and G. M. von Dran. 2001. User expectations and rankings of quality factors in different web site domains. Journal of Electronic Commerce 6 (2): 25.
    • (2001) Journal of Electronic Commerce , vol.6 , Issue.2 , pp. 25
    • Zhang, P.1    von Dran, G.M.2
  • 60
    • 19544372918 scopus 로고    scopus 로고
    • Class noise vs. attribute noise: A quantitative study of their impacts
    • Zhu, X., and X. Wu. 2004. Class noise vs. attribute noise: A quantitative study of their impacts. Artificial Intelligence Review 22: 177-210
    • (2004) Artificial Intelligence Review , vol.22 , pp. 177-210
    • Zhu, X.1    Wu, X.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.