Abstract:

The Accounting Information System (AIS) is important to any organisation; especially in medium and large organisations this is essential to doing business now and in the future. In order to implement AIS adoption successfully, it is important to consider the quality of information used throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to Information Quality (IQ) in AIS adoption. The need for an integrated approach to improve IQ dimensions in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. Thus, this study aims to investigate the IQ dimensions revealed in the implementation of AIS to enhance firm performance. This research was conducted with 32 respondents at six organisations within manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that organisations should understand appropriate IQ dimensions for AIS adoption and provide assistance in all processes of decision making.