Nhân tố ảnh hưởng đến tính hiệu quả của hệ thống thông tin kế toán các doanh nghiệp nhỏ và vừa tại Việt Nam

Abstract

This article aims to present the study of factors influencing accounting information system
effectiveness among SMEs in Vietnam. Based on the inheritance of previous studies, the research
team suggests that there are five main factors that affect accounting information system effectiveness,
including: IT Sophistication, Manager Knowledge, Manager Participation in accounting information system
Implementation, Accountant Knowledge and Training for Accountant. The researches conducted a survey on
135 respondents form SMEs in Vietnam via questionnaires from December, 2022 to February, 2023. Through
correlation regression testing method, the research team concluded that the aforementioned factors have
impacts on accounting information system effectiveness. Based on this result, the research team proposed
a number of recommendations for the improvement of accounting information system effectiveness among
SMEs in Vietnam.