This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example. The quality of accounting information systems is a measure combining system quality and information quality. | Firm size business sector and quality of accounting information systems Evidence from Vietnam Accounting 6 2020 327 334 Contents lists available at GrowingScience Accounting homepage ac Firm size business sector and quality of accounting information systems Evidence from Vietnam Vu Thi Thanh Binha Nhat-Minh Tranb Do Minh Thanhc and Hiep-Hung Phamd aFaculty of Accounting and Auditing Hanoi University of Industry Vietnam bFaculty of Business Management National Economics University Vietnam cThuongmai University Vietnam dCenter for Research and Practice in Education Phu Xuan University Vietnam CHRONICLE ABSTRACT Article history This paper increases the understanding of the quality of accounting information systems in emerging Received November 28 2019 economies using data from Vietnam as an example. The quality of accounting information systems is Received in revised format a measure combining system quality and information quality. It is important to figure out what aspects December 26 2019 of this measure are critical for business to enhance firm performance. This research investigates the Accepted January 28 2020 Available online level of accounting information system quality and examines the relationships between system quality February 2 2020 and firm size information quality and firm size system quality and business sector as well as Keywords information quality and business sector respectively. We employed descriptive statistics to illustrate Accounting information system the quality of accounting information systems and One-Way ANOVA to test four hypotheses. The Business sector descriptive statistics results demonstrate the level of system quality and information quality in general Firm size is not excellent. And there are differences in system quality and information quality in each business Quality of accounting information sector groups and firm size groups. The test result highlights a relationship between system quality .
