Data quality and accounting information systems: Actual performance in Albania

Data quality is crucial in today’s business processes, as it is generally associated with the set of data fit for use by data consumers - the persons that access, interpret and use data during their work activity. On the other hand, data quality is very important for the Accounting Information Systems’ (AIS) success, where AIS is a computer-based system that processes financial data and supports the decision making processes inside the organization. There are empirical evidences showing that data quality level in AIS has been and will always be problematic. Their interrelationship is dependant of several factors, including technical capacities or even the level of teamwork in an organization. This paper tries to analyze the actual performance of the factors influencing in the process of data quality in AIS used from organizations in Albania. The results will be compared with state-of-art literature review regarding the factors perceived as critical factors in ensuring data quality in AIS, giving way to some important concluding remarks.