Nghiên cứu ảnh hưởng của phần mềm kế toán đám mây tới Nguồn lực trí tuệ của doanh nghiệp vùng Duyên hải Nam Trung Bộ

Abstract

This study evaluates the impact of the effciency, reliability, ease of use and data quality of cloud accounting software on the intellectual capital of enterprises in the South Central Coast region by using the least squares (OLS) estimation method to analyze cross-sample data collected from a survey of 200 businesses in the South Central Coast region. Research results show that the effciency, reliability, ease of use and data quality of cloud accounting software are factors that have positive impacts on enterprises’ intellectual capital, thereby enhancing businesses’ internal resources. Among them, the effciency factor of cloud accounting software has the strongest impact on intellectual capital, when effciency increases by 1, intellectual capital increase by 0.467. The results of this empirical research help businesses make reasonable decisions in their choice and use of cloud accounting software to improve intellectual capital. In addition, for cloud accounting software providers, software effciency should be the top priority for design of accounting software.