A REVIEW ON ACCOUNTING INFORMATION QUALITY IN ERP ENVIRONMENT IN SRI LANKA: AN EXPLORATORY ANALYSIS

n today business world, there is a rapid change in dynamic business. The AIS has risen from the simple provision of formal and financial information to encompass a broader range of information. The use of enterprise resource planning (ERP) technology has facilitated the embodiment of these AIS into new vision. Hence, ERP is a software solution that addresses the enterprise needs by taking the process view of the organization to meet organizational goals through tight integration of all functions within the enterprise. The objective of the research is to investigate the impact of Accounting Information Quality (AIQ) in ERP environment in Sri Lanka with a view of developing a conceptual Framework. The impact of AIQ under ERP from Sri Lankan perspective has not studied. Based on the empirical evidence, this study is examining the significant variables that influence on AIQ. The variables identified in this study are External expert support, top management support, Accounting manager knowledge, and ERP system quality, are major drivers that influence on AIQ. The relationships of the variables are examined via reviewing from applicable literature. This conceptual framework which is an extension of study done by reviewing earlier researchers will be a contribution to researches.

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