Quality assessment of the software used for accounting data processing in farmers’ farms in Lithuania

Abstract

The complex view to concept of quality of accounting information systems, which are developed and installed by outside institution require to extend the list of criteria have be used for quality assessment of these systems. On the base of provided monographic research it was defined extra criteria for AIS quality assessment, used in farmers’ farms, prepared list of indicators, scales of indicators measuring and provided questioning of AIS “Debetas” end-users. Using method of multi-criteria evaluation it was calculated common index of quality and identified weaknesses of this kind of software. Interview with consultant of institution which developed analysed AIS showed that weak means of some quality indicators was inspired by lack of computer literacy and accounting data processing skills of some end-users.