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Determinants of accounting information systems quality: Empirical evidence from Vietnam

This research is conducted to investigate the factors affecting the accounting information systems quality. Data was collected by using questionnaire delivered to 347 participants who are board of director’s members and managers. The statistical methods approaches are employed to address the research issues including Explanatory Factor Analysis (EFA) and Ordinary Least Squares (OLS). | Determinants of accounting information systems quality Empirical evidence from Vietnam Accounting 6 2020 185 198 Contents lists available at GrowingScience Accounting homepage www.GrowingScience.com ac ac.html Determinants of accounting information systems quality Empirical evidence from Vietnam Hieu Thanh Nguyena and Anh Huu Nguyena aNational Economics University Vietnam CHRONICLE ABSTRACT Article history This research is conducted to investigate the factors affecting the accounting information systems quality. Data was Received September 2 2019 collected by using questionnaire delivered to 347 participants who are board of director s members and managers. Received in revised format The statistical methods approaches are employed to address the research issues including Explanatory Factor September 2 2019 Analysis EFA and Ordinary Least Squares OLS . The findings showed that various factors had significant Accepted October 15 2019 impacts on the accounting information systems quality including i organization culture ii manager participation Available online iii information technology iv information technology knowledge of managers v accounting knowledge of October 17 2019 managers vi accounting information applications vii consultation of external experts and viii training Keywords activities for users in accounting information systems. Based on the research results some key intuitive Accounting information systems recommendations were proposed aiming to improve the accounting information systems quality of Vietnamese Quality Enterprises. Explanatory factor analysis Vietnamese enterprises 2020 by the authors licensee Growing Science Canada 1. Introduction Accounting information system is a system to collect record store and process the data to generate useful information for decision makers. Accounting information system AIS involves human components and equipment components such as hardware software procedures databases and network communication which are .