CÁC NHÂN tố ẢNH HƯƠNG đến sự THÀNH CÔNG CỦA hệ THỐNG THÔNG TIN kế TOÁN TRONG DOANH NGHIỆP VIỆT NAM tomtat e

MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMIC HCMC
--o0o--

NGUYEN PHUOC BAO AN

FACTORS AFFECTING ACCOUNTING INFORMATION
SYSTEM SUCCESS IN VIETNAMESE ENTERPRISES

Major: Accountancy
Code: 9.34.03.01

PhD THESIS - SUMMARY

HO CHI MINH CITY - 2018


Is conducted at
University of Economic Ho Chi Minh city

Supervisor:
Associate Prof. VO VAN NHI

Reviewer 1:

Reviewer 2:

Reviewer 3:

Is defended at school level at

‘00

hours

Is saved at library:


1
INTRODUCTION
1. Topic reasoning
The context: the advancement of information technology and the impact
of the 4.0 revolution on the accounting information system (AIS) in
enterprises.
Studies show that:
-

The success of the accounting information system has a positive
impact on the success of the business

-

Diversity in research on the success of AIS

-

The important role of the individual in the success of AIS

Issues:
-

How to measure the success of accounting information system in
enterprises?

-

What influences the success of the accounting information
system in enterprise?

Research in Vietnam: There are very few researches on the accounting
information system and the success of the accounting information system
in Vietnamese enterprises today.
So, these questions must be answer: What is the accounting system
successful? How to apply the success of the accounting information
system in the enterprise? What is the benefit of accounting information
systems in the business, for users of accounting information or for the
business itself? How does the research and understanding of the
accounting information system successfully affect the research and
teaching of accounting information system?


2
2. Objective and research questions
Research Problem: Research into the success of the accounting
information system in Vietnamese enterprises.
General: Identify the factors and measure the impact of factors affecting
the success of the accounting information system in Vietnamese
enterprises.
Detail objective:
Research Objective 1: Identify the factors affecting the success of the
accounting

information

system

in

Vietnamese

enterprises.

Research objective 1 is the answer to the research question: What factors
influence the success of the accounting information system in
Vietnamese enterprises?
Research Objective 2: Identify and measure the components of a
successful accounting system in Vietnamese enterprises. This is the
answer from the following question: What are and how to identify the
components of the accounting information system in Vietnamese
enterprises and measure them?
Research Objective 3: Measure the impact of factors on the success of
the accounting information system in Vietnamese enterprises.
For this purpose, the third research question: How is the success of the
accounting information system in Vietnamese enterprises influenced by
the factors involved?
3. Research subject and scope
Research subject: The object of the thesis is the success of the accounting
information system in Vietnamese enterprises. The subjects are users of
accounting information systems, specifically: accounting staff in
enterprises are applying information technology in the accounting work.
Analytical unit is the individual; the subject of the survey is the

3
accountant in the enterprise; non-probable convenience sampling; Scope
of survey of enterprises in Ho Chi Minh City.
Research Scope: (1) Research topic on accounting information system,
thus focusing on the accounting department in the enterprise; (2) Study
topics for Vietnamese enterprises; (3) The topic of surveying accounting
information system in computer-based environment.
4. Research method
This study used the mixed method, including qualitative research and
quantitative research.
-

Summarize theories and related studies, inherit and propose
theoretical models with 11 hypotheses.

-

Collected data using PSL-SEM analysis method to evaluate, model
and test the model.

5. Research Outcome: Results of the study show that the hypotheses
are all accepted and the model has a high predictive value. The
success of AIS is reflected in the quality of information, system
quality and personal influence. Perceived and using information
systems plays a very important role in the success of AIS and the user
characteristics, the project characteristics, and the support of top
managers are independent variables that influence the success of
AIS.

6. Thesis’ contribution
The study of the thesis has theoretical and practical contributions as
follows:
-

Model the factors affecting the success of the accounting
information system in enterprises.

-

Theoretical contributions on measurement and measurement
models of successful accounting information systems.


4
-

A theoretical contribution to the role of awareness and behavior
of users of the accounting information system in the success of
the accounting information system.

-

Clarify the role and relationship, the level of impact of the
independent variables affect the success of the information
system, accounting information system.

-

Contribute theoretical and empirical research results on the

success of the enterprise accounting information system and the
factors affecting the success of the accounting information
system in the enterprise with individual unit analysis.

-

Theoretical contributions in combining two theories: Successive
information systems theory following the DeLone and McLean
model (1992, 2003) and the theory of acceptance and use of
technology under the TAM.

-

Regarding the contribution to reality, a successful accounting
information system will contribute to improving the performance
of the business, so this study helps managers make appropriate
management decisions. Develop accounting information system
to enhance the management in accounting, contributing to
improve the performance of enterprises.

7. Thesis’ structural
The Thesis has five chapter, Chapter 1 presents an overview of the
dissertation, identifies research gaps, and synthesizes previous studies
related to the topic; Chapter 2 summarizes previous theories and studies.
Chapter 3 presents the research framework, research process, research
methodology and method. Chapter 4 presents the results of the study and
discusses issues related to the theory of the thesis. Chapter 5 sums up the


5

results of the study, sums up the meaningful discoveries, suggests the
direction of discussion and concludes on the research project.
CHAPTER 1: LITERATURE REVIEW
1.1.

Introduce

This chapter synthesizes the research directions on the accounting
information system and the success of the information system as well as
studies on accounting information systems in the world and in Vietnam,
thus identifying the gap in the research. This overview, which clarifies
the theoretical foundation presented in the next chapter.
1.2.

Accounting information system and the success of the
information system

1.2.1.

Accounting information system in Enterprise

This section introduces and reviews the study of Accounting Information
System (AIS) in enterprises, based on time series research to clarify the
relationship between information technology development and AIS
research as well as the impact of some components of the industrial
revolution 4.0 on the current AIS study.
1.2.2.

The success of the information system

The theory of success begins in a primitive way with the use of the
system. The success of information systems is linked to the effectiveness
of the system, the ability to support business operations; and user
satisfaction, however, this trend of research has gradually been replaced
after DeLone and McLean (1992) proposed a successful model of
information systems. Summary of previous studies shows that there are
five main trends in research on the success of information systems: (1)
successful research through successful project management metrics with
criteria such as: time, budget, goals; (2) use part or all of the components
of the successful information systems model of DeLone and McLane


6
(1992, 2003) to measure and measure the success of information systems;
(3) application of Davis's TAM acceptance model (1989) in research and
development of enterprise information system or enterprise resource
management (ERP) system; (4) research into and evaluation of the
success of the information system through user satisfaction measurement;
(5) combine these perspectives in the study of the success of information
systems.
1.3.

Study on the Accounting Information System Success in
Vietnam

This is a research assessment of the success of AIS in Vietnam. Research
conclusions show that: Content focused on applied research, some
academic research on the impact on the success of the ERP system, study
the effectiveness of accounting information system in small and medium
enterprises, study the quality of accounting information systems in small

and medium enterprises, study the success in the implementation of
Enterprise Resource Planning ERP system or study one aspect. A certain
amount of accounting information system in relation to ERP application.
Most of these studies have been conducted with an enterprise or
organization analysis unit, which suggests that researchers are more
interested in the success of accounting information systems from an
organizational perspective more than personal perspective.
1.4.

Research Gaps

Research on the success of the accounting information system in
Vietnamese enterprises today and study the factors affecting the success
of the information system exists research gap: lack of research on the
success and the factors affecting the success of the accounting
information system in the enterprise. Details of research gaps are as
follows: (1) Lack of research examining factors affecting the success of


7
information systems, (2) lack of research on the factors that influence the
success of information systems. (3) lack of studies on the impact of the
successful implementation of the accounting information system on the
success of the operation of the accounting information system, (4) lack
of research on the success of the accounting information system in
Vietnamese enterprises.
CHAPTER 2 – THEORETICAL FRAMEWORK
2.1.

Introduce

Chapter 2 summarizes theories on the success of the Information
Systems, summarizes and evaluates existing studies on the success of
ERP systems, summarizes AIS research. Background theory is based on
the successful ISSM Information Systems model of DeLone and McLean
(1992, 2003) and Davis's TAM acceptance model (1989).
2.2.

Information system success and the factors affecting the
success of information system

This section described the theories related to the success of information
systems based on the ISSM model of DeLone and McLean (1992, 2003).
2.2.1.
2.2.1.1.

Information system success
Information system success Definition

The theory of information systems has many definitions as well as
measurement of successful information systems. Researchers have
different definitions of the success of information systems. The success
of information systems is perceived in many different perspectives and
in varying degrees: system level, individual level, organizational level.
At these levels, it implies that all users have basic information technology
skills, so a definition of successful information systems is always placed
within this limit. As there is no definition of a successful information
system, researchers transform into measurement models that evaluate the

8
impact of a successful information system on an individual or
organization. As such, the information system is successful in terms of
personal perspective - a system that brings personal benefits, brings
satisfaction to the user and is a quality system, providing quality
information.
2.2.1.2.

Information System Success model

The successful Information Systems model of DeLone and McLean
(2003) is widely accepted and applied. Structural components include
System Quality; Information quality; Service quality; Intention to use and
use the system; User satisfaction; Net Impact. However, the model itself
encounters problems in interpreting relationships among components,
and studies based on this model yield conflicting results.
2.2.2.

Information System Success Measures model

Gable, Sedera, and Chan (2003) argue that the success of information
systems itself can be high-level components, with low-level components
being the successful models of DeLone and McLean. A model for
measuring the success of an enterprise system is the resultant component
of the first-order construct including information quality, system quality,
invidual impact, and organizational impact.
2.2.3.

Factors affecting information system success

Stacie Petter et al. (2013) propose independent variables that affect the
success of information systems, in which the variable group of the
Technology component is a dependent variable with structures that are
components of information systems success model, and independent
variables that affect the success of the Information System, include Task,
Human (User and Social characteristics) and Structure (project and
organizational characteristics).


9
2.2.3.1.

Classification of components affecting the success of the
Information System

Components consist of five groups: Task characteristics; Human
characteristics;

Social

characteristics;

project

characteristics;

organization characteristics. Each of these groups consists of many
components, each of which can influence or not affect each of the
components of the successful information system model.
2.2.3.2.

Independence

Variables

influences

the

success

of

Information Systems
Task characteristics: the nature of the task affects the weak to medium
components of the successful information system
User characteristics: Studies of the relationship between user
characteristics and components of a successful information system show
moderate to high impact.
Social Characteristics: Some studies have shown that the effect of
subjective rules affects the intention to use the system; the subjective
rules affect the user's satisfaction.
Project characteristics: user involvement, relationship with system
developers, professional knowledge that influences the success of the
information system.
Organizational characteristics: Organizational characteristics affect the
project, task, people and information system of the organization.
2.2.3.3.

Factors that influence the components of a successful

information system

This section synthesizes and proposes factors that influence the
components of the successful information systems model based on prior
research.


10
2.3.

Technology Acceptance Model (TAM) and success of
information system

Acceptance and use of technology based on the TAM is seen as another
perspective on the success of information systems. TAM and other
versions are presented to clarify and complement the factors that
influence the success of information systems.
2.3.1.

An overview

The study of Davis was based on Fishbein and Ajzen (1975) and related
studies of the Theory of Reasoned Action, the motivations of users can
be described by three Factors: Perceptions of ease of use, perceptions of
usefulness and attitudes toward use. TAM is further researched and
expanded with two upgrades: TAM2 and Theory of Acceptance and Use
of Technology; and TAM3 was proposed in the context of e-commerce
with the inclusion of the effects of trust and perception of systemic risk.
2.3.2.

The development and limits of TAM

In the study of information systems, TAM, TAM2, TAM3 and extensible
versions are widely used. These studies aim at explaining the trend in
technology application, explaining the success of information systems,
assessing the usefulness of information, or assessing the impact of new
technologies as well as new technologies affect information systems’
trends
2.3.3.

TAM and Information System success

The theory of the success of information systems and the theory of
technology acceptance are closely related in research and development.
TAM explains the behavior on a personal level; and the success model of
the information system is used to measure and identify a successful
information system.


11
2.4.

The accounting information system and the factors affecting
the success of the accounting information system in the
enterprise

2.4.1.

Accounting Information system

The perspective of accounting information systems is linked to the
application of information technology in accounting - because of the
application of information technology in management in general at
organizations. Thus, the accounting system is the information system.
However, the accounting information system still has its own
characteristics such as the perception of users about the quality of
information and quality of the system.
2.4.2.

AIS Components

The accounting information system is the information system, so the
basic components of the accounting information system will also include
input, processing and output.
2.4.3.

AIS Success in Enterprise

With regard to the success of the accounting information system and the
factors affecting the success of the accounting information system, some
studies exploit the components of the successful accounting information
system. These studies focus on data quality, information quality of
accounting information system. Several other studies evaluated the
impact on accounting information systems from environmental or
organizational factors. The quality of the accounting information system
is also influenced by the impact of information technology, data quality,
commitment by managers, and the quality of human resources.
2.4.4.

Factors affecting on the accounting information system

success


12
The success of the accounting information system is considered in
relation to the success factors. These components are based on applied
background theories as the ISSM of DeLone and McLean, and Davis's
technology acceptance model.
2.4.4.1.

AIS users’ Perceptions and Behaviors

AIS users’ perceptions and behaviors will affect the success of the AIS,
so are factors affecting the success of the AIS.
2.4.4.2.

User Characteristics, Project Characteristics ang Top
Management Support

This section presents arguments for the relationship between user
characteristics, project characteristics, and managerial support for the
success of the AIS.
2.5.

Summary of background theory and theoretical models

2.5.1.

DeLone and McLean’s Model

The basic content of the information systems success theory based on the
D & M model (1992, 2003) includes: (1) The success of the information
system consists of six interrelated components; (2) Measure the success
of information systems based on the measurement of each component
and interactions between components.
2.5.2.

Technology acceptance and use theory

Technology acceptance model (TAM) Davis's (1980) was developed to
explain individual perceptions and behaviors in the use of information
systems, considered as the approach to the success of information
systems. Process perspective of consciousness and behavior of individual
users
2.5.3.

Summary of theoretical models

Other theoretical models related to the thesis include: Contingency
Theory of IS assessment by Myers, Kappelman, and Prybutok (1997); he


13
Extended Seddon model of IS Success of Peter Seddon (1997); A model
for measuring the success of business systems by Gable et al. (2003);
Factors affecting the success of information systems Stacie Petter et al.
(2013); Wixom and Todd (2005)’s Theoretical Integration of User
Satisfaction and Technology Acceptance Model.
CHAPTER 3: RESEARCH METHODS
3.1.

Introduce

Chapter 3 presents the research methods and methodology; introducing
an overview of the research program, research process; data collection
techniques, scale design; Discuss the methodology used to test the
theoretical model.
3.2.

Research methods

The mixed method is used for research in this thesis
3.2.1.

Overview

This section provides an overview of the research program, research
process and related research methods.
3.2.2.

Research process

Phase 1, using qualitative methods, theoretical research, review and
summing up prior studies, establishing a path model that represents the
relationship between theoretical and logical theoretical variables to
visualize the hypotheses to be tested. Phase 2 - Quantitative research,
using PLS-SEM as a data analysis tool including preliminary research
and research.
3.2.3.
3.2.3.1.

Qualitative research
Process and methods

In the qualitative research phase, we conducted a review of the theory
from the published studies. The results of the qualitative research phase
are presented in Chapter 1, Chapter 2, and in Chapter 3.


14
3.2.3.2.

Design theoretical model

A model for measuring the success of accounting information systems in
Vietnamese enterprises
A model for measuring the success of an accounting information system
in Vietnamese enterprises is proposed based on Gable et al. (2003); The
concept of success of an accounting information system is the reflective
second-order construct with first-order constructs including AIS Quality,
Accounting Information Quality, and Individual Impact.
Factors affecting AIS success in Vietnamese enterprises
Factors affecting the success of the accounting information system
include user characteristics, project characteristics, managerial support,
perceived usefulness, perceived ease of use, using the accounting
information system.
Theoretical model, research hypothesis on factors affecting the success
of

accounting

information

system

in

Vietnamese

enterprises.

This section presents the theoretical model, the hypothesis of the thesis.
3.2.3.3.

Research concepts’ measurement scales

The scale of research concepts is inherited from prior studies and is
detailed in the thesis.
3.2.4.
3.2.4.1.

Quantitative research
Research process

Quantitative research phase includes – evaluation of measurement
models and assessing results. The PLS-SEM data analysis technique is
used to evaluate indicator reliability, convergence validity, discriminant
validity; and test hypotheses, role of medians variables in the model and
predictive power of the model.
3.2.4.2.

Data and data collection methods


15
Phase one - Preliminary research, collected data used to assess the
indicator reliability through internal consistency criteria is demonstrated
by the Cronbach's alpha coefficient, and rhoA coefficient. Then, the scale
is evaluated for convergence validity through outer loadings of the
indicators and the average variance extracted (AVE). Evaluate the
discriminant validity through the HTMT criterion, the Fornell-Larcker
criterion, and the cross-loadings. At the end of this period, the
measurement model, structural model and scale were adjusted.
Phase 2, scale and model after adjustment are used for testing. With the
official data, reliability, convergence validity, discriminant validity are
analyzed and re-evaluated again to ensure the value of the study, then we
conduct the analysis the model with the data collected, testing common
method bias, and evaluation of the structural model.
CHAPTER 4: ASSESSING RESULTS; EVALUATION MODEL
AND DISCUSSING RESULTS
4.1.

Introduce

Chapter 4 presents: (1) preliminary study, (2) formal study; (3) verify the
suitability of the measurement model; and (4) test the theoretical model
through PLS-SEM analysis
4.2.

Preliminary study

With the data collected, the reliability of the scale was estimated using
the Cronbach's alpha coefficient and the composite reliability and rhoA
reliability coefficient. The scale value is evaluated including the
convergence validity, the discriminant validity. Based on the results of
the analysis, the thesis adjusted the measure of AIS's success model
before the formal study.
4.3.

Formal study

4.3.1.

Sample


16
Data collected 405 samples. Statistics detailed in the thesis.
4.3.2.

Research process

This section provides a brief overview of research process and
procedures.
4.3.3.

Evaluation of Measurement Models

The scale is evaluated through Cronbach's alpha coefficients α, ρA,
composite reliability; convergence validity is estimated using the outer

loadings and the average variance extracted. To evaluate the statistical
significance of the data, the data was bootstrap 2,000 times. The results
of assurance of reliability and validity, the indexes are statistically
significant.
4.3.3.1.

Common Method Bias Test

Thesis conducted the CMB test through three techniques: (1) Harman's
single factors analysis; (2) Common latent factor test; (3) Marking
techniques. The results showed that CMB was insignificant.
4.3.3.2.

Model fit

Model fit measure used SRMR with a threshold of 0.08, RMStheta
coefficient with a threshold 0.12. Analytical results show that there is a
high correlation between the model and the data collected in the thesis.
4.3.4.
4.3.4.1.

Evaluation of the structural model
Multi-collinearity Test

The analysis results show that overall; the multi-collinearity of the model
is not serious.
4.3.4.2.

Assess the significance and relevance of the structural model
relationships

The results show the mediating role of research concepts: perceived ease
of use of the AIS; Perceived usefulness AIS; AIS_USED. These research
concepts both lend a full and partial role. The total effect of independent


17
variables on dependent variables in the theoretical model clearly
demonstrates the effect of indirect effects through mediating variables.
The total impact of PEU and PU on AIS_Success through AIS_USED
has increased significantly compared to direct impact; the total effect of
TMS, U_Char, and Pro_Char to AIS_Success also suggests that the
transmission role of the structural components in the TAM adoption
model influences the success of the AIS.
4.3.4.3.

Coefficient of Determination (R2 Value)

Coefficient of Determination R2 evaluates the model's predictability,
showing that the predictive power of the AIS success model is strong,
statistically significant at <0, 01%.
4.3.4.4.

Effect Size f2

The results show that the effect size f2 of variables are medium and
significant.
4.3.4.5.

Predictive Relevance Q2

The Stone-Geisser's Q2 coefficient is an indicator of the predictive power
outside the sample, or the associated forecast. The results are as follows:
Q2 (AIS_Success) = 0.325; Q2 (AIS_USED) = 0.345; Q2 (PU) = 0.355;
Q2 (PEU) = 0.361. These values are all greater than zero, thus supporting
the predictive power of the model.
4.3.4.6.

Effect Size q2

The results show that the effect size q2 of variables are from small to
medium and significant.
4.3.4.7.

Summary

Summary of evaluation of the structural model, boostrap 2000 times, t 2tails test show that hypotheses are accepted (Table 4.20). Details are as
follows:


18
Path
coefficient

Research hypothesis
H1: Perceived ease of use of the accounting information system has a positive impact on the
success of the accounting information system
H2: Perceived Usefulness of the accounting information system has a positive impact on the
success of the accounting information system
H3: AIS actual use has a positive impact on the success of the accounting information system

H4: Perceived ease of use of the accounting information system has a positive impact on AIS
actual use
H5: Perceived ease of use of the accounting information system has a positive impact on
Perceived Usefulness of the accounting information system.
H6: Perceived Usefulness of the accounting information system has a positive impact on AIS
actual use
H7: User characteristics has a positive impact on Perceived Usefulness of the accounting
information system
H8: Project characteristics has a positive impact on Perceived ease of use of the accounting
information system
H9: Project characteristics has a positive impact on Perceived ease of use of the accounting
information system
H10: Top management support has a positive impact on Perceived Usefulness of the accounting
information system
H11: Top management support has a positive impact on the success of the accounting
information system

t-value

Note

0,330

8,813***

Accepted H1

0,317

7,278***

Accepted H2

0,241

5,389***

Accepted H3

0,205

4,611***

Accepted H4

0,265

4,246***

Accepted H5

0,623

14,738***

Accepted H6

0,482

8,030***

Accepted H7

0,158

2,208**

Accepted H8

0,283

4,461***

Accepted H9

0,390

6,622***

0,168

5,092***

Accepted
H10
Accepted
H11

Table 4.20: Test results for research hypotheses; *, **, *** represents the statistically significant of 10%, 5%,
1%

19
4.4.

Results and Discussion

The following section reveals the results of the study:
4.4.1.


Measurement Model
Test results show that the scale of the research concepts is highly
reliable and achieves the required value.



Research shows measurement model for the AIS success is a
suitable.

•

The research results have contributed to the formation of a scale
for research on accounting information systems in Vietnam when research in this field is still very limited.

•

Apply a model to measure the success of the accounting
information system; with the data from the dissertation research,
the successful accounting system is a system that ensures 82.8%

positive impact on accounting staff, ensuring 90.9% quality of
accounting information and decides 91.9% of system quality.

•

Measurement of research concepts User characteristics, project
characteristics also suggest that the formation of these concepts
is a multidimensional concept that is appropriate, particularly in
the study of accounting information systems in Vietnamese
enterprises.

4.4.2.

Theoretical Strutural model

The results of the theoretical modeling show that the research hypotheses
are accepted, the research model is consistent with the data collected, the
research results are not affected by the CMB, and the predictability of the
model for the success of the enterprise accounting information system is
high.


AIS is successful under the positive influence of perceptions of
usefulness, perceptions of ease of use, actual use of information


20
systems, and support from managers; At the same time, this
success is reflected through system quality, information quality
and personal influence.



Without components that accept and use technology, the
predictive power of the model is only average. Therefore, the
transmission role of the adoption and use of technology in the
success of the accounting information system in the enterprise is
very important.
CHAPTER 5: CONCLUSIONS

5.1.

Introduce

This section summarizes the contents of the previous chapters and
introduces the basic contents of chapter 5.
5.2.

Theoretical and Managerial Implications

5.2.1.

Theoretical implications

The following new theoretical contributions

are

as

follows:

Firstly, the thesis has provided empirical evidence to identify, measure,
and evaluate the relationships among the factors affecting the success of
the enterprise accounting information system.
-

Secondly, the thesis proposes and validates a model for
measuring the success of the enterprise accounting information
system, providing a model for measuring the success of the
enterprise accounting information system. further studies

-

The research results of the thesis have shown empirical evidence
that: (1) Confirm the relationship between the use of information
systems affecting the quality of information and quality of the
system; (2) Identify and demonstrate the relevance of the
adoption and use of TAM model technology to play an


21
intermediary role in the success of AIS; This is a new point that
other studies have not mentioned.
-

Fourthly, the research results confirmed the theoretical relevance
of applying the TAM technology acceptance model in the
context of accounting information system in Vietnamese
enterprises.

-

Thursday, the study of the thesis provides and demonstrates a
difference: accepting technology, using systems that lead to
success; Theoretical contributions: A person's perception,
attitudes, and behavior determine the outcome of the behavior

-

Finally, the thesis has made theoretical contributions to research
on accounting information system in Vietnamese enterprises.

5.2.2.
-

Managerial Implications
To ensure the success of the accounting information system,
managers need to ensure that accountants understand and
commit to providing useful accounting information.

-

Investing in an accounting information system should ensure:
o Process, procedures, professional guidance, software easy to
learn, easy to use
o

Apply appropriate accounting methods and select the
appropriate accounting software to provide accurate
processing results, simple operation, easy to use, flexible

system, easy to adjust customization, fully integrated
functions.

o

Analyze and fully design the requirements, reports
required,

ensure

the

completeness,

timeliness,

simplicity, availability of the reporting system to be
ready for providing useful information on request.


22
o

Recruitment of accountants in the context of the
application of information technology, knowledge,
knowledge and experience of accountants in technology
and application of information technology in accounting
is important.

o

Business managers should ensure the support of experts
in the process of analyzing, designing, implementing the
system, training staff. At the same time, there should be
participation from the beginning of the user.

o

Managers need to prioritize the support - and - after the
development of the accounting information system.

o

The accountant is empowered with a sense of usefulness,
ease of use, and assurance of the use of the way, process,
task, results.

5.3.

Limitations and further research directions

5.3.1.

Limitations

-

Limitations in the hypothetical hypothetical theory model: The
thesis selects only an information system approach with nonfinancial scales, and analyzes only with the individual employee
analysis unit.

-

Limitations in the measurement model: Higher-order concepts
can be modeled in the formative form.

-

Constraint in Building and Using Scales: The inheritance of this
scale for the Vietnamese market may not reflect the structural
nature of the study in Vietnam.

-

Limitations in determining dependency variables: Dependent
variables represent only part of the success of the accounting


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information system in the enterprise. Managers in the business
may be more interested in the success of the business.
5.3.2.

Limitations in data properties and data collection methods.
Further research directions

-

Research with the expansion of independent variables

-

Use this research model and add the last dependent variable that
is the result of the business.

-

The study of combining behavioral theories

-

Research on the success of an accounting information system
using a metric model with modeled structures is a higher-order
concept of causal research.

-

Measure the success of AIS in the business and the factors that
affect the success of AIS with the organization as an
organization.

-

Studying the competitive model with independent variables is
the result of enterprises.

-

Addition of control variables such as software characteristics,
characteristics of information technology infrastructure; group

analysis.