Factors influencing the effectiveness of the accounting information system: a case from Vietnamese firms
by Hanh Thi My Le; Phuong Thi Hoang Tran; Linh Do Thuy Tran
J. for Global Business Advancement (JGBA), Vol. 11, No. 5, 2018

Abstract: This study examines factors that determine the effectiveness of the accounting information system (AIS) among companies in Vietnam. Specifically, it investigates the impacts of five characteristics on the effectiveness of AIS, namely task, social, project, organisational and user characteristics. Our survey results, comprising 234 users from 106 companies that apply enterprise resource planning (ERP), show that project, organisational and user characteristics significantly contribute to AIS effectiveness, with project characteristic being the most important factor. These findings are informative in improving the attitude and behaviour of AIS users. Companies in Vietnam or other emerging markets can also rely on these findings to determine the extent to which they utilise AIS and the level of deployment and development of technical tools within their AIS. Overall, this study recommends solutions to improve AIS effectiveness among Vietnamese companies.

Online publication date: Wed, 16-Jan-2019

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the J. for Global Business Advancement (JGBA):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com