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A Framework for Identifying and Managing Information Quality Metrics of Corporate Performance Management System

A Framework for Identifying and Managing Information Quality Metrics of Corporate Performance Management System
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摘要 Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisions. CPM systems display KPIs in forms of scorecard and dashboard so the executives can keep track and evaluate corporate performance. The quality of the information as shown in the KPIs is very crucial for the executives to make the right decisions. Therefore, it is important that the executives must be able to retrieve not only the KPIs but also the quality of those KPIs before using such KPIs in their strategic decisions. The objectives of this study were to determine the role of the CPM system in the organizations, current data and information quality state, problems and perspectives regarding data quality, as well as data quality maturity stage of the organizations. Survey research was used in this study; a questionnaire was sent to collect data from 477 corporations listed in the Stock Exchange of Thailand (SET) on January, 2011. Forty-nine questionnaires were returned. The results show that about half of the organizations have implemented CPM systems. Most organizations are confident in the information in CPM system, but information quality issues are commonly found. Frequent problems regarding information quality are information not up to date, information not ready by time of use, inaccuracy and incomplete. The most concerned and frequently assessed quality dimensions were security, accuracy, completeness, and validity. When asked to prioritize, the most important quality dimensions are accuracy, timeliness, completeness, security, and validity respectively. In addition, most organizations concern about data govemance management and have deployed such measures. This study showed that most organizations are on level 4 on Gartner's data governance maturity stage in which data governance is concerned and managed, but still not effective.
出处 《Journal of Modern Accounting and Auditing》 2012年第2期185-194,共10页 现代会计与审计(英文版)
关键词 data quality corporate performance management (CPM) system data quality metrics key performanceindicators (KPIs) data maturity and management 企业绩效管理 信息系统 管理系统 质量度量 Gartner PM系统 框架 识别
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参考文献16

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