MEASUREMENT OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN GARMENT FIRMS IN VIETNAM - AN EXPERIMENTAL STUDY

Tóm tắt

The strong development of 4.0 Industrial Revolution has been putting impact on typical features and operating environment of enterprises. Accordingly, accounting information system (AIS) is among the most greatly affected aspects. This study was carried out to measure the application of accounting information system based on its components in garment firms in Vietnam. The research data was collected from accountants and managers of 103 firms in Vietnam, which was processed with SPSS 22 software. Thanks to descriptive statistics, the research findings revealed that there were differences within garment firms in applying accounting information system based on its components. This helps in laying the foundation for managers to establish a qualified accounting information system, which would guarantee information supply for users.