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Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data into useful information. This limited understanding creates a gap between what accountants can do and what accountants should do to assist in Big Data information governance. The study aims to bridge this gap in two ways.

First, the study introduces a model of the Big Data life cycle to explain the process of converting Big Data into information. Knowledge of this life cycle is a first step toward enabling accountants to engage in Big Data information governance. Second, it highlights informational and control risks inherent to this life cycle, and identifies information governance activities and agents that can minimize these risks.

Because accountants have a strong ability to identify the informational and control needs of internal and external decision-makers, they should play a significant role in Big Data information governance.

This model of the Big Data life cycle and information governance provides a first attempt to formalize knowledge that accountants need in a new field of the accounting profession.

A number of important questions face top managers in all areas of business concerning the growth and use of computers. Outlines, based on the composite experience of a number of companies, a mission for Information Systems Services (ISS). Investigates important trends impacting on the provision of computer services, and provides a view of the future roles of ISS in organizations.

Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting (MA) service quality and we compared responses from users and providers.

Design/methodology/approach: We surveyed experienced providers and users of MA services to learn their perceptions and expectations of accounting service quality using SQ/SP adapted to an MA context. We used principal components analysis (PCA) to investigate service quality dimensions.

Findings: Participant responses identified three dimensions of MA service quality. There was a high degree of correspondence in dimensions of service quality between users and providers, but with notable differences in service priorities. A performance-only (SP) approach seems to provide a better measure of overall service quality than performance minus expectations (SQ).

Research limitations/implications: Participants self-selected to participate. Respondents were not matched by organization. The SQ/SP instrument may not capture important organization specific attributes. Our approach may serve as a guide for future studies of accounting service quality.

Practical implications: SP may be more useful to managers who wish to evaluate overall service quality. SQ may be more useful to identify specific gaps between user perceptions and expectations. SQ/SP assessments may help to improve the quality of MA service delivery and provider-user communications.

Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.

Some of the weaknesses of contemporary computerised financial planning systems and procedures encouraged by batch‐processing environments are described. The failure of many levels of corporate management actively to participate in financial planning or to rely on budgets for operating decisions or as a tool for performance evaluation is due to planning processes that force reliance on accounting and information systems personnel rather than depend on the efforts of operating management. A revolutionary new approach to computerised financial planning currently under way at Adolph Coors Company, Golden, Colorado, USA, is discussed.

Points out that traditional financial systems used for internal reporting are limited in several ways. Describes how a company implemented a philosophy of dynamic management reporting (DMR) that provided for a highly flexible performance reporting system. DMR can serve as a catalyst for organizational change, introduce new reporting concepts, incorporate a wide variety of performance measures, and encourage cross‐ functional understanding and co‐ordination.

Many organizations are adopting a business process approach to managing their acquisition and payment process. Integrated information systems are an important part of this effort. This paper describes what management can expect from modern, integrated software applications, outlines major system deliverables and reports critical success factors for implementation projects.

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision-making, and help improve the organizational standing of MA. We review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality.

The findings from our literature review show that research on service quality is seemingly important and abundant in many areas, but not concerning accounting. In essence, we don't know what perceptual differences exist between management accountants and their customers, why these differences might exist, or how organizations might identify and narrow identified gaps.

This chapter is among the first to call for research into perceived differences in MA service quality between users and providers. We argue for investigating sources of differences based on prior research in internal marketing and information systems. We offer a conceptual model that might be used as a basis in future investigations.

The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory.

Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data concerning user‐provider perceptions of MAS service information quality, importance, use, and satisfaction were utilized to corroborate and explain the data analysis.

The results suggest that there are significant perceptual differences about MAS service quality by users versus providers. For this organization, the paper identifies what these differences are, why they exist, and how organizations may identify and narrow identified gaps.

The paper is based on a case study that may not be generalizable to broader populations. It uses a cross‐sectional, correlational, self‐report survey, therefore is unable to make causal or directional inferences. Future research should assess MAS services in different organizations, industries, and cultures.

The paper is among the first to provide quantitative and qualitative evidence of perceived differences in accounting service quality, approaches to uncovering sources of differences, and steps that organizations may take to improve service quality.

This paper is the first to apply the DeLone and McLean information system success model in the context of MAS service quality. The paper examines perceptions of MAS providers and users to evaluate services and investigates perceptual differences across functions and at different organizational levels.

Points out that selecting a new general ledger system can be a very difficult undertaking in today’s environment because of the variety of hardware platforms and choices of software products. Based on the composite experiences of several companies, provides an organized approach to evaluating and selecting a new general ledger system, including a sample general ledger software evaluation instrument.

Many organizations are adopting an integrated approach to implementing and managing important elements of their revenue stream activities, particularly as applied to conducting business on the Internet. Integrated information systems are an important part of this effort to improve service to customers. Describes what management can expect from recent advances in integrated revenue software applications, outlines major system deliverables, and reports critical success factors for traditional and e‐business revenue stream system projects.