TY - JOUR
T1 - Do accountants' participation in accounting information systems design enhance perceived accounting information quality
T2 - Evidence from Ghana
AU - Aboagye-Otchere, Francis
AU - Nartey, Edward
AU - Enusah, Abdulai
AU - Aboagye, Alice Anima
N1 - Publisher Copyright:
© 2023 John Wiley & Sons Ltd.
PY - 2023/9
Y1 - 2023/9
N2 - 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.
AB - 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.
KW - Accountants' participation
KW - accounting information quality
KW - autonomous motivation
KW - information system design
KW - participative decision making
UR - http://www.scopus.com/inward/record.url?scp=85153318155&partnerID=8YFLogxK
U2 - 10.1002/isd2.12269
DO - 10.1002/isd2.12269
M3 - Article
AN - SCOPUS:85153318155
SN - 1681-4835
VL - 89
JO - Electronic Journal of Information Systems in Developing Countries
JF - Electronic Journal of Information Systems in Developing Countries
IS - 5
M1 - e12269
ER -