Fuzzy AHP Based Prioritization and Taxonomy of Information Quality Factors in Accounting Information Systems

Abstract

Enterprise Resource Planning (ERP) systems undertake the task of producing the data they need on time and reliably. Accounting Information Systems (AIS) is located in the centre of ERP Architecture and AIS, generates data on the financial status of businesses. The information produced by AIS is used for decision making by internal and external stakeholders. In this context, the quality of the information produced by AIS also affects the quality of the decisions made by stakeholders. The main objective of this study is to develop the prioritization-based taxonomy of the AIS’s information quality factors using the fuzzy Analytical Hierarchy Process (AHP) approach. The information production processes of AIS directly affect the quality of information produced. For this reason, critical factors affecting the information quality were determined by focusing on the information production processes of AIS. Nineteen information quality factors were extracted from the literature. Then, Multi-Criteria Decision Making method fuzzy AHP is used to prioritize and develop the taxonomy of the identified factors. The implications of fuzzy AHP approach are novel in this research area as it has been successfully used previously in different other domains e.g. electrical and electronics, supplier selection, agile software development and personnel selection.