Title: Factors influencing the effectiveness of the accounting information system: a case from Vietnamese firms

Authors: Hanh Thi My Le; Phuong Thi Hoang Tran; Linh Do Thuy Tran

Addresses: Benchmarking Research Group, Faculty of Accounting, Ton Duc Thang University, No. 19 Nguyen Huu Tho Street, Tan Phong Ward, District 7, Ho Chi Minh City, Vietnam ' Faculty of Economics and Business, Hoa Sen University, 8 Nguyen Van Trang Street, Ben Thanh Ward, District 1, Ho Chi Minh City, Vietnam ' Faculty of Accounting, Ton Duc Thang University, No. 19 Nguyen Huu Tho Street, Tan Phong Ward, District 7, Ho Chi Minh City, Vietnam

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.

Keywords: accounting information system; effectiveness; task characteristic; social characteristic; project characteristic; organisational characteristic; user characteristic; Vietnam.

DOI: 10.1504/JGBA.2018.10018495

Journal for Global Business Advancement, 2018 Vol.11 No.5, pp.587 - 609

Received: 20 Dec 2017
Accepted: 07 Jul 2018

Published online: 15 Jan 2019 *

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