Knauer, Thorsten; Nikiforow, Nicole; Wagener, Sebastian - In: Journal of Management Control 31 (2020) 1-2, pp. 97-121
Data quality is critical to adequately perform management accounting (MA) tasks, and information systems (IS) provide … large firms. Based on a structural equation model, we predict and find that IS quality significantly affects management … accounting data quality (MADQ). Company’s IT investments, internal and external IT knowledge, innovative technologies, and data …