Research on factors affecting the efficiency of accounting information systems in small and medium enterprises in The Eastern region of Dak Lak province in the context of digital transformation

Abstract

In the context of digital transformation, accounting information systems play an important role in the performance of small and medium enterprises. This study identifies and measures factors affecting the effectiveness of accounting information systems in SMEs in Phu Yen province, based on system theory, resource theory and previous studies. The proposed model includes 6 factors: (1) Enterprise information technology level, (2) Managers' knowledge and qualifications, (3) Managers' participation in implementing accounting information systems, (4) Professional qualifications of accounting staff, (5) Support from consultants, and (6) Digital transformation in accounting; and the dependent variable is the effectiveness of accounting information systems. Data from 250 SMEs were analyzed using Cronbach's Alpha, EFA, CFA and SEM. SEM results show that human and technological factors directly affect the effectiveness of the IT system, with the model achieving high fit (CFI = 0,936; TLI = 0,923; RMSEA = 0,051). The study provides a practical and academic basis to help improve the effectiveness of the IT system in the context of digital transformation.