Using Six Sigma Methodology in Developing Accounting Information System: A Proposed Framework

Six Sigma (SS) is a leading methodology in quality and business process improvements. The Accounting Information System (AIS) is crucial for providing management with the necessary data to make informed decisions, which in turn supports organizational growth and competitive advantage. This paper aims to enhance AIS performance by integrating SS methodology to provide accurate information for decision-making, improve internal control systems, enhance the quality of financial reports, and refine performance metrics. By proposing a framework that links SS implementation to AIS development, this study addresses a gap in current research. The findings suggest that while SS can significantly benefit AIS, empirical studies are necessary to validate the proposed framework. This paper contributes to a nascent field, calling for more academic and business focus on SS application in AIS development.