Nhân tố tác động đến cảm nhận kết quả công việc của nhân viên kế toán trong môi trường ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp – trường hợp việt nam tt

MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMICS HO CHI MINH CITY
----------

PHAM TRA LAM

FACTORS INFLUENCING PERCEIVED JOB
PERFORMANCE OF ACCOUNTANT IN AN ERP
ENVIRONMENT - EVIDENCE FROM
VIETNAM’S ENTERPRISES

Major : Accountancy
Code

: 9340301

PhD THESIS - SUMMARY

Ho Chi Minh City - 2018


The study was complete at:

University of Economics Ho Chi Minh City
Supervisor:

Assoc. Prof. Dr. Vo Van Nhi

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1. Introduction
1.1. Background
Information technology can change a firm’s
performance. It helps the firm overcome competition
(Wei and Wang, 2004). Enterprise Resource Planning
(ERP) was one of the IT solutions to emerge in the mid1990s (Gunyung et al., 2009).Nowadays; it is being
widely used in organizations. In Vietnam, although the
application of ERP began later than in developed
countries, according to the 2017 Vietnam E-commerce
Indicators Report, 17% of enterprises used ERP as of the
end of 2016. This indicator shows that enterprises are
interested in and apply ERP in Vietnam. However, the
rate of enterprises using ERP is still quite low. It is
certain that ERP has been and will be widely used as it is
considered an optimal technological solution for
efficient and effective information management
(Francoise et al, 2009). The question is how should ERP
systems be applied to be successful?

According to Markus and Tanis (2000), research on ERP
is an important topic in information system research. In
general, the phenomenon of ERP systems has strong
conceptual connections with all major areas of
information system (Markus and Tanis, 2000).
Therefore, the theories and studies of information
systems can be applied to studies of ERP systems. This
will be one of the studies that follow this trend.
Job performance is an important measure of an
information system’s success (Sykes et al. (2014), Nah
et al. (2003), Umble et al. (2003)). Some studies focused

1


on individual job performance in an ERP environment,
such as Bradford and Florin (2003), Kositanurit et al.
(2006), Park et al. (2007), Sykes et al. (2014), Sykes
(2015) and Rajan and Baral (2015). However, each study
found that factors affecting individual job performance
in an ERP environment were different.
According to Sykes et al. (2014), if ERP systems are not
accepted, the job performance of employees will be
lower and retrenchment rates will increase. In addition,
if the job performance of individuals is low, it will
adversely affect the performance of the organisation
(Kositanurit et al., 2006). In accounting aspects, when
applying ERP systems, the method of collecting storing,
communicating and using business data in the enterprise
will significantly change. These changes affect the

accounting (Sutton, 2006). However, studies on the
impacts of ERP systems on accounting are sparse
(Granlund and Malmi (2002); Sutton (2006)). In the
study by Wongpinunwatana et al. (2000), the authors
investigated the job performance of auditors in an ERP
environment. In addition, some studies on the topic of
information system/ ERP systems have studied on
different target groups using information system/ ERP
systems such as Kanellou and Spathis (2013) explores
the impact of accounting benefits on the satisfaction of
the user's ERP systems with two groups of IT staff and
accounting staff; or Tesch et al. (2003) and Ragu-Nathan
et al. (2008) studied the satisfaction of stakeholders by
three groups of users’s the information system including
Information Systems Professional, Project Information
System Administrator, and End User, ... This proves that

2


in-depth study of the stakeholders’s job performance in
an ERP environment is necessary. Thus, this study
inherits the studies of individual job performance in an
ERP context. This studylays emphasis on individuals
doing accounting work because accountant are strongly
influenced by ERP systems (Scapens & Jazayeri (2003),
Newman and Westrup (2005)). At the same time, if
accountant feel that their job performance is not as good
when using ERP, they probably will not continue to
work for the enterprise and consequently can lead to

ERP systems failure. Thus, the research topic on the
accountant’s job performance the in an ERP context is
necessary. Inheriting the study of factors affecting the
individual job performance in the information system,
this study investigates the factors affecting the
accountant’s perceived job performance in an ERP
context.
1.2. Research objectives
General objective: Investigate the key factors affecting
the perceived job performance of accountant in an ERP
context.
Detail objective
-

-

Investigate the impact of the tasks – technology fit on
the perceived job performance of accountant in an
ERP context.
Investigate the impact of accounting benefits on the
perceived job performance of accountant in an ERP
context.

3


-

Investigate the impact of perceived usefulness on the
perceived job performance of accountant in an ERP

context.
- Investigate the impact of job satisfaction on the
perceived job performance of accountant in an ERP
context.
1.3. Research subject and scope
- Research subject/ surveys: Individuals who perform
accounting using
ERP systems at Vietnamese
enterprise.
- Research scope: This study implemented in Vietnam.
The survey data was collected within 3 months, from
May 2017 to August 2017.
1.4. Methodology
As the research objective is to test a scientific theory,
quantitative study was used in the deductive process
(Nguyen Dinh Tho, 2013).
-

Pilot study: Based on the concepts scale inherited
from relevant studies, a pilot study was done to
examine the value and reliability of the concepts
scale in the proposed research model. To assess the
reliability of the scale, Cronbach's Alpha was used.
To evaluate the value of the scale, exploratory factor
analysis (EFA) was used to evaluate two important
values of the scale, namely convergence value and
discriminant value (Nguyen Dinh Tho, 2013). The
sample size of the pilot study is 110 individuals. The
results of the pilot study provided the main
measurement model.

4


-

Main study: Based on the main measurement model,
the main questionnaire survey was sent to the
research surveys. The main study was used to
examine the reliability and value of the main
measurement model as well as to test hypotheses.
PLS_SEM was used to analyze quantitative data. The
sample size of the main study was 219 individuals.
The procedure of the main study was carried out by
applying PLS_SEM at the suggestion of Hair et al.
(2016).
1.5. Thesis’ contribution
Contribution of study on theoretical aspects: The
results of this study add to the empirical evidence in the
application of background theories including TTF and
TAM model, TTF, ECM and DeLone & McLean IS
Success Model. Besides, the results of this study also
add to the theoretical background of ERP’s success,
namely, the perceived job performance of the accountant
in an ERP context. It can be a valuable reference for
researchers, lecturers and students in the accounting and
management fields.
Contribution of study on practical aspects: The
results of this study help companies who are planning to
use ERP systems and ERP vendors and implementers

become more knowledgeable about ERP’s success and
forecast success when using ERP systems.
2. Research gaps
Foreign and Vietnamese studies related to the topics of
this study are presented and commented on in Chapter 1.

5


Based on relevant studies, research gaps are identified to
clarify the need for this study. Three major study groups
were summarized, namely foreign studies on individual
job performance in an IT environment, foreign studies of
factors that may have an impact on individual job
performance in an ERP environment, and Vietnamese
studies related to ERP systems. The factors that can
affect individual job performance in an ERP context
include the tasks – technology fit, accounting benefits,
perceived usefulness and job satisfaction.
Based on the study results, we noted:
-

-

Because of the lack of ERP systems studies and lack
of ERP systems studies in the accounting field in
Vietnam, it is the research gaps. This research was
conducted to provide some insights into the issues of
the use of ERP systems in the accounting field.
Not many foreign studies have been done of

individual job performance in an ERP environment.
According to the author's understanding, the study of
accountant’s job performance in an ERP environment
has not been researched. Moreover, the factors that
affect individual job performance in an ERP
environment differ in different countries, so it is
necessary to carry out this topic in other countries.
Previous studies on individual job performance in an
ERP environment have proven that there can be a
difference in the impact of each factor on the
individual job performance of the stakeholders who
are using information systems. Therefore, it is
necessary to conduct studies on individual job

6


performances in an ERP environment for various
users such as administrators, IT staff, accounting
staff, etc. Thus, in Vietnam, it is necessary to study
the perceived job performance of accountant in an
ERP environment.
3. The basis of the research model
3.1. Research concepts
The perceived job performance of accountant in an ERP
environment is that an accountant feels that with the help
of ERP systems he/she can improve a range of
performance outcomes.
This study explores the impact of four factors, including
the task and technology fit (accounting task and ERP

fit), the accounting benefits, the perceived usefulness
and the job satisfaction of the accountant to the
perceived job performance of the accountant in an ERP
context.
-

-

-

-

Task – technology fit (accounting task - ERP fit) is
understood to be the degree of relevance between the
capability of ERP systems and the tasks an
accountant must perform.
Accounting benefits in an ERP environment are the
positive impact of ERP systems on the information
systems of the organization.
Perceived usefulness of ERP systems is understood
as the level at which the user believes ERP systems
delivers good results for their work.
Job satisfaction of an accountant in an ERP
environment is understood to be a combination of
different aspects of accounting work from using an

7


ERP that makes accountant satisfied with ERP

systems.
3.2. Background theories
This study utilizes for background theories, namely Task
- Technology Fit Model (TTF), TAM and TTF models
combined, Expectation–Confirmation Model (ECM),
and DeLone and McLean IS Success Model.
Because of the relevance between the analysis unit of
this study and those theories, they are used for this study.
The analysis unit of this study is individual, whereas the
background theories, namely TAM and TTF models
combined, and ECM are focused on the individual; the
others, namely TTF and DeLone and McLean IS
Success Model, are focused on both the individual and
organization. The reasons for the specific application of
each theoretical background are presented in table 2.2.
Table 2.2. Synthesis of the use of background theories
for this study
Relations
Accounting tasks – ERP
fit -> perceived job
satisfaction
Accounting benefits ->
perceived job performance
Percieved usefullness ->
perceived job performance

Job
satisfaction
->
perceived job performance

Background theories
TTF, TAM and TTF models
combined, DeLone and McLean
IS Success Model (2013)
DeLone and McLean IS Success
Model (2003)
TAM
and
TTF
models
combined, ECM, DeLone and
McLean IS Success Model
(2013)
ECM, DeLone and McLean IS
Success Model (2003)

8


9


3.3. Research hypothesis
Based on three theories including TTF, TAM and TTF
models combined, and the DeLone and McLean IS
Success Model (2013), this study develops the H1
hypothesis. This hypothesis is also supported by several
studies, such as Norzaidi et al. (2009), Teo and Bing
(2008), Kositanurit et al. (2006), D'Ambra and Wilson

(2004a), D'Ambra and Wilson (2004b), Belanger et al.
(2001), Wongpinunwatana et al. (2000), Goodhue et al.
(1997), Goodhue and Thompson (1995), Goodhue
(1995). In particular, Staples and Seddon (2004) show
that TTF has an impact on individual job performance in
both kinds of IT use, voluntary and mandatory. In this
study, if an enterprise is using an ERP system,
employees are required to use it. So Staples and Seddon
(2004) strongly support the H1 hypothesis.
H1: The task – technology fit has a positive effect on
the perceived job performance of accountant in an
ERP environment.
Based on the DeLone and McLean IS Success Model
(2003), this study has the following hypothesis:
H2: Accounting benefits have a positive effect on the
perceived job performance of accountant in an ERP
environment.
According to Table 2.2, based on three theories, namely
TAM and TTF models combined, ECM and DeLone and
McLean IS Success Model (2013), this study develops
the H3 hypothesis. H3 hypothesis is also supported by

10


studies by Rajan and Baral (2015), Escobar-Rodríguez
and Bartual-Sopena (2014), Sternad and Bobek (2013),
Soto-Acosta et al. (2013), Elkhani et al. (2013), Zhang et
al. (2012), Keong et al. (2012), Norzaidi et al. (2009),
Youngberg et al. (2009), Calisir et al. (2009), Lee et al.

(2009), Chang (2008), Wu et al. (2007), Ramayah and
May-Chiun Lo (2007), Seymour et al. (2007) and
Amoako-Gyampah and Salam (2004). Because these
studies have shown that the perceived usefulness of the
information system/ ERP has a positive impact on user
behavior, the user behavior has an impact on the job
performance (Rajan and Baral, 2015). In addition,
Goodhue (1995) demonstrated that the perceived
usefulness of the information system has a positive
impact on the individual job performance in the IT
context.
H3: Perceived usefulness of ERP systems has a
positive effect on the perceived job performance of
accountant in an ERP environment.
Beside the DeLone and McLean IS Success Model
(2013) and ECM, the study of Sykes (2014)
demonstrates that job satisfaction affects employee’s job
performance in an ERP environment. Based on these
backgrounds, this study proposes the H4 hypothesis.
Additional, supporting H3, many studies in the field of
psychology find individual job satisfaction influencing
job performance (Judge et al., 2001). According to
Igbaria and Tan (1997), the job satisfaction of IS users
has a strong impact on their job performance. Etezadi-

11


Amoli and Farhoom (1996) and Bradford and Florin
(2003) also showed similar results.

H4: Job satisfaction has a positive effect on the
perceived job performance of accountant in an ERP
environment.
3.4. Control variables
Number of ERP’s modules implemented and ERP
cost
In Kanellou and Spathis (2013), the number ERP’s
modules implemented and ERP systems cost are
considered as control variables for the user satisfaction.
The research results show that the number ERP’s
modules implemented does not affect the user
satisfaction in Greek, whereas ERP systems cost has an
impact on user satisfaction. According to Kanellou and
Spathis (2013), this discovery is contrary to some
previous studies. For example, according to Truman
(2000) and Barki and Pinsoneault (2005), the integration
of ERP systems (the number of ERP’s modules
implemented) has a positive impact on the outcome.
According to Ehie and Madsen (2005), the costs and
budgets for ERP systems are closely correlated with
ERP systems success. As such, there are conflicting
conclusions about the impact of the number of ERP
modules implemented and ERP systems cost to ERP
systems success in general and the user satisfaction in
particular. In addition, studies such as Spathis (2006),
Sumner (2000), Santamaria-Sanchez et al. (2010), Céu
Alves and Matos (2013), Chapman and Kihn (2009)

12

have also considered the role of variable control of ERP
systems costs and the number of ERP’s modules
implemented for user satisfaction. In this study, to
control the impact the number of ERP’s modules
implemented and ERP systems cost (if any) to the
perceived job performance of accountant in ERP
context, the number of ERP’s modules implemented and
ERP systems cost are considered as control variables.
Personal characteristics of users
Personal characteristics are the characteristics of an
individual who has an impact on accepting behaviors
such as socioeconomic status, personal values, and
communicative behaviors (Rogers, 2003; Venkatesh et
al. 2003).
Multilevel Social Network Perspective explains that the
attributes of individuals affect their adoption of
technology (Tscherning, 2012). In the study by Petter et
al. (2013), to determine the factors affecting the IS
success, the authors examined the individual
characteristics of the user, including age, educational
level and gender have a significant impact on the IS.
According to Petter et al. (2013), the results of the study
on the impact of user characteristics on the IS success
are inconsistent. Gender does not affect the IS success
but the age and educational level may or may not be
affected. In addition, there are currently some empirical
studies in the information technology field that examine
the impact of user’s individual characteristics on the
factors influencing the IS acceptance behavior such as

Mitakos (2010), Mahmood (2000), Susarla et al. (2003),

13


Sykes et al. (2014), Sykes (2015) and Brown et al.
(2008). In order to exam the accountant’s personal
characteristics
influencing
the
perceived
job
performance, this study examines whether the individual
characteristics of accountant as a control variable that
the impact on the perceived job performance in an ERP
context.
3.5. Research model
A proposed model (Figure 2.6) and a competitive model
(Figure 2.8) are based on the arguments in section 3.2,
3.3 and 3.4.
Task –
technology fit

H1
)
(+

Accounting
benefits

H2
Perceived
usefulness

Personal characteristics
Education

(+)

H3 (+)

Age

Perceived job
performance

Experience

H4

)
(+
Gender

Job satisfaction
Modules number

Cost

Figure 2.6. Proposed research model

This study examines a competitive model by adding
three hypotheses, focusing on the interaction between
the four factors that are assumed to affect the perceived
job performance of accountant in an ERP context.

14


H1(+)
Accounting
benefits

H
Task –
technology fit

5

H6 (+)

Personal characteristics

H2

)
(+
Perceived
usefulness

Education

(+)

H3 (+)

Age

Perceived job
performance

H7

Experience

)
(+

H4

)
(+
Gender

Job satisfaction
Modules number

Cost

Figure 2.8. Competitive model
Based on TTF, the H5 hypothesis is developed as

follows:
H5: The task – technology fit has a positive effect on
the accounting benefits in an ERP environment.
Based on TTF, TAM and TTF models combined and
some studies such as Norzaidi et al. (2009), Tjahjono
(2009), Chang (2008), Wu et al. (2007), Klopping and
McKinney (2004), Dishaw and Strong (1999), Goodhue
(1995), H6 hypothesis is stated as follows:
H6: The task – technology fit has a positive effect on
the perceived usefulness in an ERP environment.
Based on TTF and Belanger et al. (2001), the H7
hypothesis was developed:
H7: The task – technology fit has a positive effect on
the job satisfaction of accountant in an ERP
environment.

15


4. Measures of Constructs
This study accepted scale of the perceived job
performance of accountant in an ERP environment
(PER) from Goodhue and Thompson (1995) (TTF). PER
is a first – order construct and reflective measures.



PER1. ERP systems system has a positive impact on
my productivity in my job
PER2. ERP systems is an important aid to me in the

performance of my job

We measured the task – technology fit (TTF) from
Kositanurit et al. (2006) that captures the eight
dimensions. TTF is a high – order construct and
reflective – reflective measures.
CURR
RDAT
RDET
MEAN
AUT1
AUT2
REL1

REL2
EOU1

The data provide by ERP systems is up-to-date
enough for my purposes
ERP systems available to me is missing critical data
that are very useful to me in my job
ERP systems maintains data at an appropriate level
of detail for my group’s tasks
The exact definition of data fields relating to my
tasks is easy to find out
Data that would be useful to me are unavailable
because I don’t have the right authorization
Getting authorization to access data that would be
useful in my job is time consuming and difficult
ERP systems I use is subjected to unexpected or

inconvenient down times which makes it harder to
do my work
ERP systems I use is subject to frequent system
problems and crashes
It is easy to learn how to use ERP systems

16


EOU2
TRAI

ERP systems I use is convenient and easy to use
There is not enough training for me or my staff on
how to find, understand, access or use ERP
systems system

We measured the accounting benefits in ERP
environment (ACBNE) from Kanellou and Spathis
(2013) that captures the five dimensions. ACBNE is a
high – order construct and reflective – reflective
measures.
HD

TC

QT

CP

IT

Operational accounting benefits (time)
HD1 Reduction οf time for closure of monthly/
quarterly/ annual accounts
HD2 Reduction of time for issuing of financial
statements
Organizational accounting benefits
TC1 Improved quality of reports – statements of
account
TC2 Increased flexibility in information generation
TC3 Increased
integration
of
accounting
applications
TC4 Improved internal audit function
TC5 Improved decisions based on timely and
reliable information
Managerial accounting benefits
QT1 Improved working capital control
QT2 Reduction of time for issuing payroll
QT3 Increased use of financial ratio analysis
Operational accounting benefits (cost)
CP1 Reduction of personnel of accounting
department
IT accounting benefits
IT1
ERP gathers data more quickly
IT2

ERP gathers data easier
IT3
ERP processes results more quickly

17


IT4
IT5

ERP produces results easier
ERP is more flexible in general

The perceived usefulness (PU) was measured with 6
items adapted from the TAM model. PU is a first – order
construct and reflective measures.
PU1
PU2
PU3
PU4
PU5
PU6

Using
ERP systems in my job increased my
productivity
I found ERP systems useful in my job
Using ERP systems improved my job performance
Using ERP systems enhanced my effectiveness on the
job.

Using ERP systems in my job enabled to accomplish
tasks more quickly.
Using ERP systems made it easier to do my job.

A 7 item scales developed by Sykes et al. (2014) was
adopted to measure the job satisfaction of accountant in
ERP environment (JOBSA). JOBSA is a first – order
construct and reflective measures.
JOBSA1
JOBSA2
JOBSA3
JOBSA4
JOBSA5
JOBSA6
JOBSA7

All in all, how satisfied are you with the persons
in your work group
All in all, how satisfied are you with your
supervisor
All in all, how satisfied are you with your job
All in all, how satisfied are you with this
organization, compared to most
Considering your skills and the effort you put into
your work, how satisfied are you with your pay
How satisfied do you feel with the progress you
have made in this organization up to now
How satisfied do you feel with your chance for

18

getting ahead in this organization in the future

In this study, the number of ERP’s modules
implemented (NUMBER) and ERP systems costs
(COST) are measured as follows:
NUMBER

Total number of ERP’s modules implemented

COST

Ratio of ERP system cost/ revenue
< 1%; 1% - 2%; over 2% - 3,5%; over 3,5% 6%; > 6%

Personal characteristics of users include educational
level, age, gender and computer experience are measured
according Mitakos et al. (2010).
 AGE: < 35, 35 – 45, > 45
 GENDER: Male, Female
 EDU: PhD or master in accounting, bachelor in
accounting, college – level in accounting, others
 EXPER: The number of years of an accountant
has worked with ERP systems
5. Results of research
The pilot study was conducted in May 2017. The sample
size was 110 individuals from 13 firms and the data
analysis techniques used were Cronbach's Alpha and
EFA. The results show that accounting benefits in an

ERP context construct (ACBNE) (the original construct
included 5 dimensions and 16 indicators) have been
grouped into 3 dimensions and 9 indicators, and the
tasks - technology fit (TTF) (the original construct
included 8 dimensions and 11 indicators) was grouped
into 3 dimensions. The scale of the perceived usefulness

19


(PU), the job satisfaction of accountant (JOBSA), and
the perceived job performance of accountant (PER) are
kept as originally proposed. From the pilot study results,
the main research model unchanged from the proposed
model.
The main study was conducted with 219 individuals
between June 2017 and August 2017. The data analysis
technique was PLS_SEM, so the main study was
conducted by testing the measurement model and then
testing the structural model. The measurement model
test results provide a final measurement model used to
analyze the structural model.
Objectives of the structural model test are test research
hypothesis. The results of the collinearity issues test
show that all the endogenous structures in the model are
not collinear. The hypothesis test results show the
perceived usefulness, task – technology fit (accounting
task – ERP systems fit), and job satisfaction of
accountant have a positive effect on the perceived job
performance of accountant in an ERP context (H1, H3,

H4 are supported). In addition, competitive model test
results also show the task – technology fit has a
significant impact on the accounting benefits, perceived
usefulness and job satisfaction of accountant in ERP
context (H5, H6 and H7 are supported).
In order to determine the model’s predictive power, the
R2 test results show that both the proposal model and the
competitive model have high prediction accuracy of up
to 71.6% and 72.1% for the perceived job performance
of accountant in an ERP context. In addition, both the

20


proposal model and the competitive model have good
predictability based on Q2 test results. According to the
effect size f2 test, it can be concluded that the perceived
usefulness, task –technology fit and job satisfaction of
accountant have a major, medium and minor effect
respectively on the perceived job performance of
accountant in an ERP context. Similarly, the results of
the q2 scale effect test also show the factors including the
perceived usefulness, task – technology fit, and job
satisfaction can forecast the perceived job performance
of accountant in an ERP context appropriately.
From the test results of the structural model, the
competitive model should be considered as a more
effective model in determining the relationship between
the research concepts.
Two additional contents were carried out in the main

study include mediation analysis and common method
variance test (CMV). By designing the questionnaire and
CMV test techniques after the survey (including
Harman’s single-factor test, the use of marker variable
and the use of the VIF index), the results show that the
CMV problem is not a serious problem.
6. Limitations and further research directions
This study has some limitations including:
-

Firstly, this study chose an approach for the
accountant to assess his or her job performance in an
ERP context that is not evaluated by the supervisor of
the accountant.

21


-

-

Second, some factors which can have an effect on the
(perceived) job performance of employee/ accountant
in an ERP context are not researched in this study.
Finally, the four factors that act as independent
variables in the competitive model may exist other
relationships.
This study suggests the following research directions:

-

-

-

Expanding the scope of the survey with different ERP
users.
Researcher can collect data through supervisors of
employees to measure the job performance of the
employees in an ERP context.
Relevant background theories should be explored and
additional factors should be added to the research
model when studying the factors affecting the job
performance of employees in an ERP context.
Examination of other relationships than those tested
in the competitive model of this study.
The current research model of this research can be
developed by link the effects of the individual job
performance on the organization performance in an
ERP context.

22


LIST OF RELATING RESEARCH OF
THIS THESIS’ AUTHOR
---------Nguyen Phuoc Bao An, Pham Tra Lam, Luong Duc
Thuan (2017). Usage behavior of enterprise resource
planning system: an empirical study in Vietnam.

Journal of Economic Development, 28(7), 81 – 105.
Bui Van Duong, Pham Tra Lam (2017). Some
background theories can be used in research on
information disclosure. Seminar: Research and
training of accounting and auditing of Vietnamese
universities according to international standards
(volume 2), Publisher of National Economics
University, 345 - 356.
Bui Van Duong, Pham Tra Lam (2016). Research on
information disclosure: Background theories.
Seminar: New Trends in Accounting Research in the
World and Requirement to Renovate Accounting
Teaching Content for University of Economic Ho
Chi Minh City, ICVS 2016, 243-226.
Mai Thi Hoang Minh, Pham Tra Lam (2015). User and
user satisfaction in the enterprise resource planning
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