The overall objective of this thesis was to investigate the relationship between quality of accounting software and accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance. | THE MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMIC HOCHIMINH CITY - THE STUDY OF RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING SOFTWARE AND ACCOUNTING ORGANIZATIONAL AGILITY ENTERPRISE PERFORMANCE IN VIETNAM Major Accountancy Code DOCTORAL THESIS - SUMMARY HOCHIMINH CITY 2019 The thesis was complete at University of Economics Ho Chi Minh City Supervisor Assoc. Prof. Dr. Vo Van Nhi Reviewer 1 Reviewer 2 Reviewer 3 The thesis will be presented to the University Dissertation Board at At . . day . month . year . The thesis can be found at the library INTRODUCTION 1. Statement of Problems Most Vietnamese enterprises including large-scale enterprises use accounting software only a few enterprises use Enterprise Resource Planning ERP . This can be seen accounting software plays an important role in management and administration of Vietnamese enterprises. Therefore it is necessary to study on the role of accounting software application for business activities starting from the characteristics of software application of Vietnamese enterprises. Studies of the effect of information technology IT application in general and management software in particular for accounting activities and accounting systems have already implemented in many countries around the world. However most of these studies considered application of ERP or integrated software in developed countries such as the US Europe Taiwan South Korea . or some developing countries such as China. On the other hand when studying the relationship between software applications these studies only mentioned the process of software application and system. There is no research directly mentioning the relationship between the quality of deployed software and the benefit of accounting in general as well as management accounting activity brought by software application. The relationship between IT application or management software ERP software with organizational agility and operational effectiveness of .