QUALITY OF INFORMATION AS STRATEGIC FACTOR IN ACCOUNTING INFORMATION SYSTEM (AIS) TOWARDS BETTER ORGANIZATIONAL PERFORMANCE

ABSTRACT: The aim of this study is to examine the information quality and its effect on performance of Iraqi companies. Organizations were found aware on the need to have  quality  of  information  as  to  cope  with  environmental  uncertainty.  Most organizations agree on the importance of accounting information system (AIS) as to gather, perform, and report about the performance of their financial activities. Findings  show  quality  of  information  is  an  important  factor  for  performance enhancement.  Therefore,  to  become  or  remain competitive  need  organizations  tohave  good  AIS  as  it  helps  organizations  to  formulate  better  strategies  and  later achieve  better  organizational  performance.  This  means  quality  of  information  is certainly a strategic factor for organizational survival or prosperity.    
Keywords:  Accounting  Information  System,  Organizational  Performance, Competitiveness, information quality
Author: Mohammed Sami
Journal Code: jpmanajemengg110019

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