Implementing Six Sigma Techniques in Accounting Information Quality Management for China's Securities Companies

DOI

10.2991/seiem-16.2016.21How to use a DOI?

Keywords

Six Sigma, accounting information quality management, DMAIC, securities companies, capital intermediary business

Abstract

In recent years, China's securities companies have experienced a wave of financial innovation in their business practices, especially in the capital intermediary business (CIB). Thus, innovative products and business lines pose significant challenges to the traditional way of information processing, which has a direct effect on the quality of accounting information. The need for an effective maintenance of information quality to meet the various demands from both internal and external parties requires some constructive researches related to the accounting information quality (AIQ) control. This paper presents the application of the six-sigma DMAIC methodology to the accounting information production of China's securities companies. The results suggest that reforms at current stage should be focused on business culture, institutional reconstruction as well as training and educational system.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Li Li
PY  - 2016/12
DA  - 2016/12
TI  - Implementing Six Sigma Techniques in Accounting Information Quality Management for China's Securities Companies
BT  - Proceedings of the 2016 International Seminar on Education Innovation and Economic Management (SEIEM 2016)
PB  - Atlantis Press
SP  - 88
EP  - 93
SN  - 2352-5398
UR  - https://doi.org/10.2991/seiem-16.2016.21
DO  - 10.2991/seiem-16.2016.21
ID  - Li2016/12
ER  -