Open AccessASSESSING SOME FACTORS INFLUENCE QUALITY OF ACCOUNTING INFORMATION SYSTEM – IN VIETNAM
Author(s) -
Luong Duc Thuan
Publication year - 2020
Publication title -
khoa học và công nghệ
Language(s) - English
Resource type - Journals
ISSN - 2525-2267
DOI - 10.46242/jst-iuh.v37i01.322
Subject(s) - accounting information system , descriptive statistics , quality (philosophy) , accounting , information system , organizational structure , regression analysis , information quality , business , knowledge management , computer science , statistics , engineering , mathematics , management , economics , philosophy , epistemology , electrical engineering
The study was conducted to examine the role of user involvement accounting information system, external expert and organizational structure factors for the quality of accounting information systems in enterprises in Ho Chi Minh City. Research samples of 175 people that working in accounting positions in different types of company. Research data were collected primarily through questionnaire survey (April, 2018 – July, 2018) and then it is used to analyze descriptive statistics and perform hypothesis testing tests through a linear regression analysis with the support of SPSS software. The result shows that the quality of the accounting information system is influenced by user involvement accounting information system and organizational structure factors with the level of impact is similar.