ACCOUNTING INFORMATION SYSTEMS IN SMALL AND MEDIUM-SIZED ENTERPRISES IN BINH DUONG PROVINCE: CURRENT SITUATION AND SOLUTIONS

Abstract

With the advent of the Fourth Industrial Revolution, Accounting Information Systems (AIS) began to play an increasingly significant role in the development and competitiveness of enterprises, particularly small and medium-sized enterprises (SMEs). This is because information technology (IT) has fundamentally transformed all components of AIS, ranging from human factors to IT infrastructure and accounting information processing procedures. This study was conducted to assess the current state of AIS in SMEs in Binh Duong Province, thereby proposing solutions for improvement. The research involved a survey of 198 SMEs in Binh Duong and employed interviews and descriptive statistical methods to analyze the sample. Based on the findings, the study proposes solutions concerning AIS investment, operation, and support for SMEs in Binh Duong.