
doi: 10.2139/ssrn.2324779
Accounting information is used for both internal and external purposes. The internal information is mainly directed at the control of business processes; the external on reporting financial results and the financial position of the organization. While existing frameworks for controlling and auditing information systems (IS) such as ITIL Version 3 (ITSMF 2007) and CobiT 4.1 (ITGI 2007) present a wide range of applicable IS controls, they are not explicitly directed at the quality of accounting information. More specifically, the semantic aspects of information are glaringly absent. That is, its intended and perceived meaning. The purpose of this article is to create a conceptual framework or starting point for the study of the control measures that should be taken to satisfy the quality demands of the end users of accounting information.In Section II the concepts that will be used in this article are defined. In Section III some well-known models of information and information systems quality or success and some other approaches to the quality of accounting information are reviewed. The purpose is to find some clues for the measures to be taken to safeguard the most relevant quality characteristics of accounting information. In Section IV we will investigate the controls that will best serve the selected quality characteristics. These controls will be fitted into a framework that will be presented in Section V. Finally, in Section V, conclusions are drawn and recommendations for further research are made.
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