Assessing data quality in accounting information systems

被引：34

作者：

Kaplan, D ^{[1
]}

Krishnan, R ^{[1
]}

Padman, R ^{[1
]}

Peters, J ^{[1
]}

机构：

[1] Carnegie Mellon Univ, Heinz Sch Publ Policy & Management, Pittsburgh, PA 15213 USA

来源：

COMMUNICATIONS OF THE ACM | 1998年 / 41卷 / 02期

关键词：

D O I：

10.1145/269012.269024

中图分类号：

TP3 [计算技术、计算机技术];

学科分类号：

0812 ;

摘要：

Accounting information systems maintain and produce the data used by organizations to plan, evaluate, and diagnose the dynamics of operations and financial circumstances [1]. In addition to intraorganizational usage, the data produced by these systems is reported to external stakeholders such as stockholders or government agencies. In light of these external reporting requirements, AIS have been subject to considerable scrutiny and the data produced by these systems - financial statements are good examples - is required to be certifiably free of specific types of errors. These data quality assessments of AIS are conducted by professional assessors known as auditors [2, 12].

引用

页码：72 / 78

页数：7