M. Pamela Neely

Fifteen Years of Data and Information Quality Literature: Developing a Research Agenda for Accounting

ABSTRACT: This paper provides a framework for guiding accounting-related Data and Information Quality (DIQ) research, based on four major research strands: people and decision-making, governance, operations, and technology (PGOT). The last three have been broken down further into three subtopics each, a total of ten subcategories. With people connecting the four strands, the resulting PGOT framework provides a structure to create DIQ research questions. DIQ-related articles published between the years of 1994 and 2008 were identified, the predominant research focus and method were determined. The coding identified research areas that need further exploration. Traditionally, DIQ research has been pursued by non-accountants. Accounting-oriented DIQ literature tends to concentrate on the decision aspects of the PGOT. With an increased emphasis on compliance, CobiT, and internal controls the accounting discipline can make a substantial contribution to the DIQ field, particularly with respect to the decision-m...