FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN ERP ENVIRONMENT AT FOOD COMPANIES IN HO CHI MINH CITY

Abstract

This study aims to determine and measure the impact of factors related to the Enterprise Resource Planning (ERP) implementation environment on the quality of the Accounting Information System (AIS) at food companies in Ho Chi Minh City. Using qualitative and quantitative research methods with a sample size of 252 direct users of the AIS in the ERP environment, a multiple regression model was tested. The research results identified 5 independent factors that have a positive and statistically significant impact on AIS Quality, including: Support from company management, Competence of the ERP implementation consultant, ERP software quality, Training and development of company employees, and User consensus/acceptance. These findings provide a scientific basis and important managerial implications to help food industry businesses optimize the effectiveness of their ERP investments, thereby enhancing the quality of accounting information for decision-making.