Relationships between rule-based and context-based data usage in processing of accounting information systems

Data is the cornerstone of the accounting information systems (AIS). Despite the importance of data in organisational set up, much is yet to be known about it. This study contributes with the interpretative analysis of a multiple case study. The study investigates the relationships between the rule-based and context-based data usage in processing of accounting transactions. It argues on the question of how do organisations integrate rule-based and context-based data usage in view of AIS business objectives. Inductively, the study further discusses the future research directions with grounded theory enhancing the proposition of theories. Findings show that rules-based data guarantees standardization, and the context-based data enables capturing operational nuances that facilitates the identification and correction of inconsistencies towards integrated processing on goal congruence. Findings also show that every data integration of rule-based and context-based process leaves a footprint that can be translated into valuable source of decision-making process. This study has implications in providing guidance for both policy makers for preparing standards and to the academic teaching community, and also, new directions that should be trailed to shape the usage of data in the current organizational environment.