|Title: FACTORS INFLUENCING ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAM
Assoc Prof Ph.D Dinh The Hung, Le Thanh Hai, Nguyen Phan Anh Vu, Nguyen Thanh Phuong, Pham Diem Quynh, Hoang Lan Anh, Tran Phan Anh and Nguyen Cong Kien
Accounting Information System (AIS) is a crucial part of Management Information System. Along with the advancement of science and technology, the important role of AIS among enterprises is becoming more and more recognized. This article aims to present the study of factors influencing AIS effectiveness among small and medium-sized enterprises (SMEs) in Vietnam. Based on the inheritance of previous studies, the research team suggests that there are five main factors that affect AIS effectiveness, including: IT Sophistication, Manager Knowledge, and Manager Participation in AIS Implementation, Accountant Knowledge and Training for Accountant. The researchers conducted a survey on 135 respondents form SMEs via questionnaires presented on Google Forms and Google Docs. With the assistance of SPSS, the research team concluded that the aforementioned factors have impacts on AIS effectiveness. Based on this result, the research team proposed a number of recommendations for the improvement of AIS effectiveness among SMEs in Vietnam.
|Keywords: Accounting Information System (AIS), Accounting Information System Effectiveness, Small and Medium-sized Enterprises (SMEs).