Các yếu tố tác động đến chất lượng hệ thống thông tin kế toán tại các doanh nghiệp quy mô nhỏ và vừa trên địa bàn tỉnh Khánh Hòa: Kiểm định bằng mô hình PLS-SEM

Abstract

This study aims to identify and measure the extent to which various factors influence the quality of Accounting Information Systems (AIS) in smal and medium-sized enterprises (SMEs) in Khanh Hoa Province. Based on survey data colected from 326 accountants and managers in SMEs, the research team employed Partial Least Squares Structural Equation
Modeling (PLS-SEM) to achieve the study’s objectives. The analysis results indicate that a l six factors in the model positively impact the quality of AIS, including: accounting software (the most influential factor), the competency of accounting staff, managerial knowledge, data quality, internal control systems, and corporate culture. Based on these findings, the study
proposes several recommendations to enhance the quality of AIS, particularly in the context of the increasing demand for digital transformation in SMEs.