A conceptual framework of Financial Information Systems to reduce corruption

Ali Bdulbaqi Ameen, Kamsuriah Ahmad

Research output: Contribution to journalArticle

6 Citations (Scopus)

Abstract

Financial Information Systems (FIS) is an integral part of business and is fundamental to its stability, sustainability, and growth. In recognition of the importance of FIS, various countries have started to invest massively in such a system. The World Bank has financed several projects worth billions of US dollars, which have been designed with a better focus on the quality of information to reduce the risk of fraud and improve system reliability. This paper aims to develop a conceptual framework that examines FIS effectiveness in reducing corruption in the public sector. The research approach draws on extant literature in financial information strategies, information systems quality, strategic information systems planning, and international anti-corruption strategies to identify determining factors of information quality, system quality, service quality, FIS characteristic effectiveness, and financial corruption reduction. Results of the literature review suggest 19 propositions and 5 main factors grouped into determinants, including information systems quality, information quality and service quality. Linking financial corruption reduction with anti-corruption strategy, the proposed framework adopts the anti-corruption strategy four-perspective approach to examine the impact of increasing transparency, increasing accountability, decreasing discretion, and low enforcement. FIS characteristic dimensions in this research comprise monitoring, auditability, tracking, and controlling. Originality/value: The framework provides a starting point for researchers and practitioners to further investigate the use of FIS in governance. For researchers, the framework clarifies the determining factors that can successfully enhance the quality of FIS and the impact of these systems on financial corruption reduction through proposed relationships. For practitioners, the framework can be used to gain insights into the contributing factors of information systems quality and its effectiveness in reducing corruption.

Original languageEnglish
Pages (from-to)59-72
Number of pages14
JournalJournal of Theoretical and Applied Information Technology
Volume54
Issue number1
Publication statusPublished - 2013

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Information Systems
Information systems
Information Quality
Service Quality
Framework
Accountability
Public Sector
Governance
Information Services
Literature Review
Sustainability
System Reliability
Transparency
Proposition
Linking
Sustainable development
Determinant
Planning
Monitoring
Strategy

Keywords

  • Corruption reduction
  • Financial Information Systems
  • FIS characteristic
  • Information quality
  • Service quality
  • System quality

ASJC Scopus subject areas

  • Computer Science(all)
  • Theoretical Computer Science

Cite this

A conceptual framework of Financial Information Systems to reduce corruption. / Ameen, Ali Bdulbaqi; Ahmad, Kamsuriah.

In: Journal of Theoretical and Applied Information Technology, Vol. 54, No. 1, 2013, p. 59-72.

Research output: Contribution to journalArticle

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