The factors and the extent of their influence to quality of accounting information system of tourism enterprises in Khanh Hoa province

Abstract

This study was conducted to understand and identify the factors and the extent of their influence to quality of accounting information system of tourism enterprises in Khanh Hoa province. In order to achieve the research objectives, the author, after briefly summarizing the theory and the previous studies, the author conducted an exchange and discussion with experts to determine the factors affecting the quality of accounting information systems. A total of 250 questionnaires were distributed randomly to the tourism business in Khanh Hoa province. The research results show that there are 4 factors out of 5 factors proposed in the research model that have an impact on the quality of the accounting information system of tourism businesses in Khanh Hoa province according to the level of impact prioritized as follow: Outside expert, Support from senior management, Accountant qualification, and Level of IT equipment. Based on the obtained results, the author gives suggestions on policy implications to improve the quality of accounting information system of tourism enterprises in Khanh Hoa province