|Title: FACTORS INFLUENCING ACCOUNTING INFORMATION SYSTEMS IN SMALL AND MEDIUM ENTERPRISES: THE CASE IN HANOI, VIETNAM|
Dzung Tien NGO
The study aims to identify the factors influencing the accounting information system in small and medium-sized enterprises in Hanoi, Vietnam. The questionnaire was distributed to 350 small and medium-sized enterprises in Hanoi, and a total of 245 valid responses were collected. They included directors, chief accountants, and accounting staff. By multivariate regression analysis from SPSS 22 software, the results indicate that there are five factors affecting the effectiveness of the accounting information system in small and medium-sized enterprises in Hanoi. The level of influence of these factors is ranked as follows: (1) Managerial knowledge, (2) External expert support, (3) Organizational characteristics, (4) User participation in the system, and (5) Managerial support. The research results are the basis for proposing solutions to improve the Accounting Information Systems in Vietnam for making decisions.
|Keywords: Accounting information systems, small and medium-sized enterprises, Hanoi, Vietnam.|