This paper examines and reconciles the defining dimensions of information quality in these two areas. The IQ literature can inform accountants of systems issues that may be missing from the hierarchy of information qualities published by the Financial Accounting Standards Board (FASB), which is the basis of much accounting practice. In addition, IQ researchers and practitioners can learn from the tools and approaches developed by accountants. Many frameworks, rules and laws exist governing IQ issues as they apply to the accountant’s role in providing, controlling, auditing and interpreting accounting data.
Fedorowicz, Jane and Lee, Yang, "Accounting Information Quality: Reconciling Hierarchical and Dimensional Contexts" (1998). AMCIS 1998 Proceedings. 4.