Influencing factors on accounting information system efficiency in S&M enterprises, Vinh Long province

Abstract

The Accounting Information System (AIS) plays an important role in maintaining and establishing accounting information. It is a crucial tool for analyzing, evaluating, planning, and diagnosing the financial situation of an organization. Identifying the factors that impact the effectiveness of the AIS in small and medium-sized enterprises in Vinh Long province is necessary to improve control tools, reduce risks, and ensure the reliability of accounting information. The research data was gathered through direct interviews with 213 participants, including members of the board of directors, managers, and accountants working in small and medium-sized enterprises. The methods used in the study include descriptive statistics, Cronbach's Alpha test, exploratory factor analysis (EFA), and linear regression analysis. The research results indicate that four factors positively influence the effectiveness of the AIS: managerial commitment, the accounting team, managerial accounting knowledge, and AIS control. Based on the analysis of the results, the study suggests several managerial interventions to enhance the effectiveness of the AIS in small and medium-sized enterprises in Vinh Long province.