Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana

Francis Aboagye-Otchere, Edward Nartey, Abdulai Enusah, Alice Anima Aboagye

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)

Abstract

This study examines how accountants' participation in accounting information system (AIS) design can improve their perceptions of the quality of the information provided by the system. An empirical survey of 333 chartered accountants in Ghana was used and the research model was tested using covariance-based structural equation modeling. The results indicate that accountants' participation in AIS design is positively associated with perceived accounting information quality. Additionally, autonomous motivation was found to mediate the relationship between accountants' participation and perceived information quality. In contrast, accountants' perceived usefulness of accounting information does not mediate the relationship between participation in AIS design and perceived accounting information quality. This suggests that accounting information quality is enhanced when accountants participate in AIS design hence play a critical role in information system design. However, accounting information quality is not enhanced through perceived usefulness of accounting information.

Original languageEnglish
Article numbere12269
JournalElectronic Journal of Information Systems in Developing Countries
Volume89
Issue number5
DOIs
Publication statusPublished - Sep 2023
Externally publishedYes

Keywords

  • Accountants' participation
  • accounting information quality
  • autonomous motivation
  • information system design
  • participative decision making

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