Attributes and dimensions of information quality in Accounting Sciences and Information Science: a comparative analysis

Abstract

This paper shows the results of comparative analysis between the attributes of quality of information used in the field of Accounting Sciences (AS) and Information Science (IS.) Its assumed that the concept of quality of information is fundamental for these two areas of knowledge, but it's a diffuse concept and it depends on the epistemological basis used to define it. The purpose was to identify similarities and / or differences between the assumptions adopted to describe the information in the two fields as a basis for understanding the relationship between information and its potential user. The results have shown not only the absence of consensus regarding the concept of information quality, but also that there is no consensus about the categories, dimensions and quality attributes used to qualify the information in the IS field. Such results suggest that efforts can be made in the Information Science field to pursue the consolidation of a general framework that could serve as a reference in the definition and analysis of information quality in this area of knowledge. And these results also suggest that initiatives can be taken in the field of Accounting in order to review its framework for information quality to incorporate into its conceptual framework, attributes of information quality considered by the IS, which can contribute to improve the quality of accounting information.

Keywords:
Information Quality; Dimensions and attributes of quality; Accounting Sciences; Information Science