Nhân tố ảnh hưởng đến hành vi sử dụng hệ thống thông tin kế toán trong môi trường ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp trong các doanh nghiệp tại việt nam

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INTRODUCTION
1. Rational of the research
In the context of global economic integration and profound influence of information technology (IT)
in all aspects of life and socio-economy, besides opportunities and advantages of globalization, Vietnamese
enterprises will face many challenges and difficulties that may affect objectives and operational strategies.
The process of achieving business objectives of enterprises is affected by the accounting function. In order to
fully and effectively perform these functions, the accounting information system (AIS) plays an important
role. AIS will help businesses successfully implement core business objectives and strategies by providing
useful information to managers to plan and control their business and support immediately for managers to
make management decisions (Soudani, 2012). The AIS support the managerial and processes making
decision of the manager (Gelinas et al, 2011). Therefore, it is possible to see the role and essential of AIS in
business, quality of AIS will benefit the business in the operation and provide useful information.
The AIS is a complex structure combined of many techniques and people, in which human beings are
system users (Turban et al, 2008). Employees use system via affecting the technology, equipment and
processes throughout the work process. The process of using system of employees will contribute to
improving the efficiency of the system such as solving problems faster and providing more timely
information, contributing to the development of the business value, to achieve the goal of the enterprise, for
example, the use of AIS in the ERP environment will provide information to support management in
decision making and control, which requires very high on the accounting system and ERP is an opportunity
for accountants to perform this function (Romney & Steinbart, 2015). The success of AIS is influenced by
process interaction and system users by themselves, thus showing the important role of using AIS in the
enterprise, especially the ERP is a complex and integrated of AIS and other information system (IS) in the
enterprise, so the behaviour use of AIS is more important and meaningful. According to DeLone & McLean
(2016), system quality will affect the behavior of system use of employees and thereby contribute positively
to the benefits that the system achieves. The process of using the system of employees is the basis for
enterprises to evaluate the results of their work, to improve the use of AIS on the one hand to contribute to
the interests of enterprises in improving operational efficiency, on the one hand, affect the users themselves
helps them feel confident and improve the quality of their work.
In recent years, there have been many researches that explain the use of IS based TAM or the
incorporation of TAM and success IS model, including Wixom & Todd (2005), the Saeed & AbdinnourHelm (2008) have formed a model that combines the success IS model and TAM, which has been widely

used. The study by Uzoka et al. (2008) has considered the application of ERP system to understand and
evaluate main factors that influence to decision to apply and use ERP in the enterprise. Additionally, there
are a number of studies assessing the impact of factors such as organizational support, personal
characteristics, characteristics of technology, quality of output information, subjective standards of behavior
use of ERP such as Calisir et al (2009); Zhang et al (2013); Rajan & Baral (2015); Lee et al (2010). These
studies were conducted in different countries in the world; it shows the studies using IS are importance and
topicality in the current background. However, these studies have just focused on a number of factors affect
the using ERP systems, not to mention a AIS in detail, and in Vietnam, research factors affecting behavior
using AIS has not been implemented.
Thus, in the scope of the survey and the author's research, many studies have been related to AIS, but
almost no research fully, comprehensive behavioral use of AIS and considers the factors that affect the use of


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AIS. Starting from the research context, the project "Factors affecting the use of Accounting Information
System in the environment of enterprise resource planning system in enterprises in Vietnam", which
author selects, is Ph.D thesis.
2. Research Objective
The main objective of the research is test how the factors affect the use of AIS in Vietnamese
enterprises.
From the above point of view, the consideration of the factors affecting the use of AIS is a
combination of various research concepts in relevant models and theories leading to the use of AIS include:
-

Testing of the impact directly of perceived usefulness and perceived ease of use of AIS on the use of
AIS.

-

Testing the direct impact of the quality of AIS on the use of AIS.

-

Testing the direct impact of organizational support on the use of AIS.

-

Testing the mediating role of the perceived usefulness on the relationship between the quality of AIS
and the use of AIS.

-

Testing the mediating role of perceived usefulness on the relationship between organizational
support and the use of AIS.

3. Research subjects, respondents and research scope
3.1. Research subjects:
The research subjects of the thesis are factors influencing the use of AIS in the ERP environment in
Vietnamese enterprises.
3.2. Respondents:
In order to achieve the above mentioned research objectives, the surveyed subjects is selected are
employees involved in use directly and managers in the ERP environment at Vietnamese enterprises.
3.3. Research scope:
Surveys and data collection were conducted at Vietnamese enterprises, limited to Ho Chi Minh City
(HCMC) and some neighboring provinces, but mainly in Ho Chi Minh City. The surveyed enterprises in this
study are those who are implementing ERP systems in management, survey enterprises of various types,
sizes and sectors (excluding financial institutions).
4. Research Methodology
With the goal of testing scientific theories and evaluation of reseach definitions in specific
environment in Vietnam, to implement the project and achieve research objectives, the authors have used

methods quantitative research includes 2 stages: preliminary qualitative research and formal quantitative
research.
5. Significance of the study
 Scientific significance
-

To systematically and affirm the relationship between research definitions in the theories related to
the behavior of using IS.

-

Reinforce empirical evidence for the application TAM, success IS theory and organizational support
theory in research using of AIS in the ERP environment.

-

Provide additional empirical evidence shows that the use of scales related to the AIS in a developing
country like Vietnam is reasonable.


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 Practical significance
-

Making clearly about the use of AIS as well as relationships among factors with use of AIS in the
context of the application of IT in accounting did change the way to handle accounting works.

-

The study results also contribute in terms of practical help for businesses can identify and control the

factors that affect the behavior using AIS, help businesses in forecasting and improved using of AIS
of the staff, contribute to improving the efficiency of application deployment and use of AIS of ERP
in the enterprise.

-

The research results about using of AIS is the reference value for researchers, lecturers and students
in the field both accounting and business administration in Vietnam. Besides, the research results
will also be an important content should be added in the teaching material of AIS course, particularly
studies of behavior using of AIS of staff, helps for decision makers, researchers, teaching accounting
program development, training content related AIS more consistent and better quality, to be able to
keep up with the level of the countries in the region and on the world.

6. Struture of the research
Besides the introduction, the structure of the research consists of 5 chapters, including:
Introduction presents the content about why author selects this subject, research objectives, objects,
scope of research, respondents, research methods, significance of the research.
The main content of the thesis is composed of 5 chapters with the following basic contents:
Chapter 1: Overview of research related to thesis, this chapter introduces an overview of the research
situation in the world and Vietnam, related to this thesis, through which the author draws comments on these
studies and identify research gaps.
Chapter 2: The literature review, this chapter presents the concepts and issues related to IS, AIS and ERP
system. Also, this chapter demonstrates theoretical background, the definitions used in the research.
Chapter 3: Research methodology, presentation on research process, research framework, research
hypotheses and research methods applied in the thesis.
Chapter 4: Research results of research and discussion, presenting survey results on factors influencing the
use of AIS in Vietnamese enterprises. In this chapter, author presents research results of the second stage of
quantitative research is preliminary qualitative research and formal quantitative research, shows analytical
techniques for measuring the scale, evaluates research model, validates research hypotheses, and analyzes
the mediating role of research variables, compares with previous published studies for evaluation, analysis

and discussion.
Chapter 5: Conclusions and research implication, this section presents a summary and assessment of the
contents was finished, as well as offering the implications research, recommendations for improvement. In
addition, this chapter also presents the limitations of the thesis and future research.
The last part of the thesis is the scientific works related to the thesis, references and appendices.


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Chapter 1: Overview of researches related to thesis
Summing up of domestic and foreign studies related to thesis is a key part of any research. The
process of reviewing the research will show how the situation research about problems in not only the world
but also Vietnam relates to the research problem of the subject. As stated, the author's study is to test
scientific theories based on available background theories, it is possible that relevant studies have been
conducted but with different perspectives and perspectives in different environments and conditions.
Reviewing the research is important in the research topic orientation of the author so as not to
duplicate the research has done but still have certain scientific and practical significance. In addition, the
review summarizes researches has been done, analyzes the strengths and limitations of the research and
identifies the research gap. With the above reasons, the reviews of author’s research are classified into two
areas in the country and abroad.
For researchers in abroad, authors classified into two main research directions include: (1) the studies
related to the use of IS and ERP, (2) the studies related to using AIS
For studies in Vietnam, the author also classified into two main research directions include: (1) the
studies related to IS and ERP, (2) research related to AIS.
1.1.

Researches abroad
1.1.1.

The studies related to the use of IS and ERP:

Currently, according to the author’s understanding, there are a number of studies related to the use of
IS and assessment factors used IS performance or benefits companies, the IS in these studies are IS that it
considered in different contexts in detail, including: Baroudi et al (1986), Torkzadeh & Dwyer (1994),
Gelderman (1998), Bajaj & Nidumolu (1998), Saeed & Abdinnour-Helm (2008). The research by Wixom &
Todd (2005) related to the construction of integrated model of research behavioral using IS, the author has
combined IS success model and TAM in research factors affecting use of IS.
Research on successful IS model, sample size, scale and relationship (Petter et al, 2008). The author of
this study was applied the theory of Reasoned Action and the theory of Planned Behavior of Fishbein &
Ajzen explain why some of the IS is ready to be accepted by users the other systems. Research by Dulcic et
al (2012) on the use of Decision Support System (DSS) in business units in Croatia. With the adoption TAM
in this study, it has been shown that importance of perceived usefulness and perceived ease of use are core
factors that affect perception of using DSS, both of these features are positively related to behavioral
intentions using DSS and use DSS.
According to the author's summary about worldwide studies, there are quite a number of studies
related to the application of TAM and the IS success model in identifying factors that influence behavior of
using the ERP system. Especially, researches by Amoako-Gyampah & Salam (2004); Uzoka et al (2008),
Calisir et al (2009). With the aim of studying of factors influencing the intention to use ERP, Lee et al (2010)
also applied the TAM to implement and achieve the results. Research of Ling Keong (2012) relating to the
interpretation intend to use ERP with application model UTAUT (Unified theory of acceptance and use of
technology) and TAM. Research by Zhang et al (2013) examined the impact of three factors including:
organizational support, subjective criteria and the quality of information output to using ERP. Study of Rajan
& Baral (2015) about factors influencing the use of ERP and the impact to the last user. Research uses the
TAM and finds effects of a number of individual, organizational and technological factors on using ERP
system and its impact on the last user.


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1.1.2.

Researches involved using Accounting Information System:

According to author's review of worldwide research, there are some studies related to the use of AIS in

the business, namely: the study of Mndzebele (2013) research examines impacts of using AIS in enterprises,
the impact of use of AIS on effectiveness of e-commerce in the company of Spremic & Jakovic (2012). In
addition, there are a number of studies assessing impact of using AIS on cost management, saving time and
reducing operating costs (Ponisciakova & Partners, 2015).
Research on the impact of external factors on the use of AIS, including the study by Abduljalil &
Zainuddin (2015); Ramli (2013) on the impact of external factors on the use of AIS.
1.2.

Researches in Viet Nam:
For research in Vietnam, there are quite a number of studies on AIS in different aspects, the authors

synthesize and classify into the following research directions:
1.2.1.

Researches related to AIS:

For this research, includes studies related to the organization of AIS, developing of AIS, evaluation of
the quality of AIS and factors affecting the quality of AIS, and some researches on the use of AIS.
 General researches of AIS:
For the study of the organization of AIS, a number of studies by Pham Tra Lam (2012) and Nguyen
Thi Phuong Thao (2014) have been conducted. Regarding the research on quality evaluation, the
effectiveness of AIS includes studies by Huynh Thi Kim Ngoc (2013); Dao Ngoc Hanh (2014); Le Thi Ni
(2014); Nguyen Huu Binh (2014). These research directions have in common study of factors affecting the
effectiveness, efficiency and quality of AIS in small and medium enterprises in Ho Chi Minh City, given
solutions to improve the quality of AIS in small and medium enterprises
 General researches on the use of AIS:
These research directions include the following research: Pham My Nhut (2017) was carried out with
the following objectives: (1) to determine the satisfaction of the users of AIS and factors affecting the

satisfaction of users of AIS; (2) determine the impact of influencing factors; (3) assess differences in the
level of impact of factors affecting user satisfaction by occupation, experience and educational level. The
research by Vo Thi Hieu (2017) is based on the theory of resources with purpose of studying impact of
customer orientation, orienting competitors to the level of using management accounting information to
improve business results in Vietnam enterprises.
1.2.2.

Researches involved in IS and ERP

In Vietnam, there are also a number of studies published by authors in the journal of scientific research
to consider factors that affect successful implementation of ERP:
-

The study by Nguy Thi Hien & Pham Quoc Trung (2013) on factors affecting successful
implementation of ERP in Vietnam. This study explores the factors influencing success of ERP in
Vietnam.

-

Content of research on factors influencing successful implementation of ERP in Vietnam also has
some authors, such as research by Nguyen Huu Hoang Tho (2012), Tran Duc Quy (2015) and Ngo
Duy Hinh (2013, Le Thi Kim Thoa (2011), Tran Thi Hong Oanh (2015), Nguyen Thi Hong Yen
(2016). The objective of studies is to identify and consider the key factors for successful
implementation of ERP in Vietnam.


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-

Research on the impact of ERP application on AIS, on internal control or impact on accounting

benefits, such as research by Tran Thanh Thuy (2011), Lu Thi Kim Phung 2012), Phan Thi Thu Hien
(2015), Tran Thi Thu Hien (2016).

-

Recently, the study by Nguyen Phuoc Bao An et al (2016) related to the factors influencing the
decision to use ERP software is a combination of TAM and IS success model.

1.3.

Identification of research gap:
Over the scope of the author's research in Vietnam and abroad, it is clear that the problem of research

AIS has been very popular and neccessary. Authors have made comments and views on the quality of AIS
and most of these studies related to the identification of factors affecting quality of AIS and the role of
quality of AIS in terms of performance in business. These studies use only quality elements of IS in IS
success model to learn and evaluate quality of IS, assess the satisfaction of users of IS, do not care; consider
the problem of behavior using AIS.
Thus, the research gap in this topic is the study of the factors affecting the use of AIS in Vietnamese
enterprises.
Chapter 2: Literature Review
Chapter 1 summarized research related to the thesis both in not only in Vietnam but also abroad,
summarizing the research associated with the research objective that the topic is addressed. By evaluating
relevant studies, the author identifies the research gap and the neccessary for research.
For any study, the most important issue is the foundation of theoretical foundations, particularly the
types of scientifically validated theories. Therefore, the goal should be achieved in this chapter is to
introduce the theoretical basis and theoretical background related to the construction of model and
hypotheses. Specifically, first presented the theoretical bases of IS, AIS and ERP, followed by the
presentation of the theoretical background support for modeling and imitation research theories including:
TAM, successful IS model, organizational support theory. Based on background theories, the author argues

and presents the definitions used in this subject related to the AIS.
2.1.

Introduce about information system and accounting information system:
2.1.1.

Information system (IS):

IS are systems that help generate information for the user, a tool used by managers to carry out
analysis and decision-making related to economic activities (McLeod & Schell, 2007). The main objective of
IS in organizationl is to make organization effective and efficient (Bagranoff, 2010). According to O'Brien &
Maracas (2011), IS are understood to be an organized combination of people, hardware, software,
communications networks, data sources, policies and procedures, to carry out the collection, storage,
conversion of data into information and communication of information within an organization. Therefore, the
IS is a collection of many parts and components in a relationship with the goal of converting data into useful
information.
2.1.2.

Accounting information system (AIS):

In terms of the overall relationship with the whole organization, AIS is a component of the
organization, a special subsystem of enterprise IS, a unified structure in the organization of the use of
physical and other components to convert economic data into accounting information are intended to satisfy
the information needs of many different users to make decision. The AIS is designed to transfer data into
useful accounting reports and present these reports to internal managers and external agents. Therefore, The


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AIS also has characteristics and components of IS. According to Susanto (2013), AIS is an essential
integration of a variety of business processing systems, the integration of subsystems, link components,

harmoniously combined to process financial data into accounting information. Under this understanding, AIS
will carry out activities such as collecting, recording input data, storing and processing data to generate
information, providing output to the decision maker (Romney & Steinbart, 2015). Moreover, the AIS is
considered as a special subsystem of management IS, so it fully have the characteristics of a IS (Gelinas et al,
2011).
2.2.

Enterprises Resource Planning (ERP)

According to the author's research, there are several ERP definitions by Umble & Umble (2002); Hwa Chung
& Snyder (2000); Dredden & Bergdolt (2007); Yang & Su (2009). There are many different definitions
about ERP, however, it is understandable that ERP is a IS, in which integrates all aspects of an organization's
operations into one database, processed by computer software and implementation process automation to
help manage critical operations efficiently and effectively.
2.3.

Some background theories used in the research:
2.3.1.

Technology Acceptance Model (TAM)

The issue of adopting technology plays a vital role, especially in applying IT in management. In the
70s of the last century, the demand for technology began to develop rapidly, accompanied by the failure of
technology application, creating the demand research about IS. Adapted from the model of rationed action
theory (Fishbein & Ajzen, 1975), TAM model is used to explain and predict the acceptance and use of
technology. The TAM has been extensively tested and accepted in IT research, which is considered to be a
good predictive model. In particular, the intention to use has a significant correlation to its use, where
intention is important to its use, and other factors affect its use indirectly through intent use (Davis, 1989).
Perceived
usefulness

Perceived ease of
use

Attitude
toward
Usage

Intention to
use

Actual
usage

Figure 2.3 TAM model (Davis, 1989)
As suggested by Davis, the motivation of user is described by relationship of three factors: perceived
ease of use, perceived usefulness, and attitude used. The TAM model has been widely applied and
developed. This model has become popular, cited in many studies on the use of IS.
In the field of IS, researchers have widely used the TAM model to study the application of different
technologies and TAM has become the most influential theory in the field of IS. Researchers have also
expanded TAM (Wixom & Todd, 2005) and research findings suggest that perceived usefulness is positively
related to use system. According to the TAM, perceived usefulness is also affected by perceived ease of use
because the system easier to use as it will be more useful and people feel easy to use, it will be more
confident in using the system.


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Perceived
usefulness

External variables
(personality traits,
system
characteristics,
demographics)

Perceived
ease of use

Actual
usage

Intention
to use

Attitude
toward
usage

Figure 2.4: The extension of TAM model (Wixom & Todd, 2005)
As mentioned, the TAM model was developed by Fred Davis based on rationed action theory of
Fishbein & Ajzen (1975). In the theoretical model of Fishbein and Ajzen, the authors argue that the true
behavior of a human being can be determined by examining his or her earlier intentions with the belief that
the person will have certain behavior. The belief is that perceived usefulness and perceived ease of use.
2.3.2.

Information system success model

A successful IS is a research literature that provides a comprehensive understanding about the success
of IS by identifying, describing, and explaining the relationships among the most important elements of

success along with the type of IS being evaluated. The initial development of this theory was made by
DeLone & McLean and was updated by the leading authors later. Nowadays, the IS success model is cited in
numerous articles of scientific research, and is considered as the most influential theory in the IS research.

Information quality
Intension to use

Use

System quality

Net impacts

User satisfaction
Service quality

Figure 2.7. Upgrading model of IS success (DeLone & McLean, 2016)
The variables in the IS success model of DeLone & McLean (2016) included:
-

System quality: The desirable properties of IS, such as ease of use, flexibility, reliability, easy to
learn, time to meet the requirements, sophistication.

-

Information quality: The desired characteristics of the output information such as rationality,
reliability, comprehensiveness, completeness, consistency, usefulness and efficiency.

-

Service quality: Quality of the support services that users receive from the IT department in the
organization.

-

Using the system: The level and manner in which employees and customers use the capabilities of a
IS. For example: number of uses, frequency of use, nature of use, appropriateness of use, level of use
and purpose of use.


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-

User Satisfaction: The level of user satisfaction and satisfaction with system and support activities of
the system.

-

Net impacts: The extent to which the IS contributes (or not contribute) to the success of the
individual, group, enterprise, sector or society. For example: improve decision-making, improve
productivity, increase revenue, reduce costs, and improve profitability, market efficiency, consumer
welfare, job creation, and economic development.
2.3.3.

Organizational support theory:

Organizational support is arguably an important success factor for improving the performance of any
organization as well as the success of adopting the new system (Lee et al, 2006). Organizational Support
Theory (Eisenberger et al, 1986) identifies organizational readiness to reward increased work and social
needs, and enhances trust related to organizational values, organizational assessment through employee

contributions and interest in the welfare of employees. Awareness of assisting supportive organizations will
be available from the organization when needed to carry out work and to face with stressful situations.
Organizational support to consider factors that increase employees’ satisfaction and evaluate performance
appraisals of increased work effort through their contributions (Rhoades & Eisenberger, 2002),
organizational support recognition as an important value for improvement employee quality, morale and job
satisfaction as well as business performance (Lee et al, 2010).
2.4.

Research definitions used in the subject:

In the research, the author uses the following research definitions:
- Quality of AIS
- Organizational support
- Perceived usefulness of AIS
- Perceived the ease of use of AIS
- Use of AIS
Using the meaning of using the IS in the IS success model of DeLone & McLean (2016), the author
identifies the use of AIS including the following aspects:


Required level: This is the basic level of use of AIS with the process and determines substance of
interaction with the user in the process. Using system in this case is mandatory when most of
processing processes established by the system work, so the system user is to support the process,
showing the interaction between the work system and the AIS.



Level of use of system features: In this respect, the measurement of the use of system features by
the user in the system work. An AIS has many different functions in the work process, people will
use the specific features of the system during the work.



Frequency of use: This aspect measures the number of times the functions of AIS are used
compared to the total time that the system functions can be used in the processing. In a detailed
processing process, this aspect evaluates the frequency of system use, this aspect of which often
occurs at user level of AIS.



The thoroughness of use: the use of AIS requires careful consideration during the work, the
thoroughness of the accountant in the work will affect quality of work output results, thereby
contributing to quality of AIS
The author learns use of AIS in this study and the factors that influence the use of AIS to explain the

use of AIS in the Vietnamese enterprises.


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Chapter 3: Research Methodology
To achieve the research objectives for the subject, the next important issue is the research
methodology; this chapter focuses on presente research methods. Specifically:
-

First, the author presents the research process, research model and research hypothesis.

-

Second, the scales of research definitions used in the research mode, the research model has seven

scales including: quality of AIS (ASQ), training and education (TRE), work environment (WE),
communication (CO), perceived usefulness of AIS (PU), perceived ease of use of AIS (PEU), use of
AIS (ASU).

-

Third, presenting the research methodology used is a two-stage quantitative approach that is a
preliminary study and a formal study. At each stage, the author clarifies research objectives,
methodology and research content, data processing tools.

3.1.

Research process:

The research process is based on the general process of research methodology in scientific theoretical
examination (Nguyen Dinh Tho, 2013). Specifically:

Related research review

Literature background
- IS
- AIS
- ERP system
- IS success theory
- TAM
- Organizational support theory

Research model

Research problem

Factors affecting the use of AIS in the environment
of ERP system in enterprises in Vietnam

Preliminary research
- Evaluating scale with Cronbach’s Alpha
- EFA analysis

Draft scale

Adjusted

Formal research
(Formal scale)

Measurement model
- Evaluating scale with Cronbach’s Alpha
- EFA analysis
- CFA analysis

Structural modeling and hypothesis testing
CB-SEM

Research results and
disscussion

Figure 3.2. Research process (Nguyen Dinh Tho, 2013)
3.2.

Research model and Research hypotheses:

The research model is based on relevant theories, namely:
For the TAM, the author uses relationship among external variables that affect the perceived
usefulness and the perceived ease of use of AIS. Variable perceived usefulness and perceived ease of use
AIS is considered beliefs about behavior that employees will use the system, when there is faith in action
will have an impact on attitudes and use of AIS.


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For IS success theory, the author applies the relationship between the quality of IS and the use of IS to
examine the relationship between the quality of AIS and using AIS. In the IS success model, there are three
elements, including the quality of IS, the quality of information and the quality of service affecting the use of
IS. However, when considered in AIS, the author sees the quality of AIS as the most important because of
the quality AIS will create the quality of accounting information, in general, the use of IS may require the
quality of information from other departments to promote usage behavior, the use of AIS may also need
information from the department or other systems provide, but from the author's point of view the
accuountant direct use AIS is important first to realize quality from AIS. The quality of AIS is the basis for
the employee to see if they have confidence in the objects they will use, from the beliefs they have about the
object they will use that will promote confidence in their use and will affect their usage behavior.
For organizational support theory, the author uses three specific definitions of organizational support
from this theory: training, communication and work environment, in theory, the group of factors can affect
perceived usefulness and perceived ease of use of AIS, and thus will affect the behavior using AIS
These theories are the basis for understanding the quality of AIS, understanding the organizational support
factor as well as analyzing these factors affecting the behavior of using AIS. The research model is as
follows:
Quality of AIS
H1

H3

Training and

education

Perceived usefulness
of AIS

H9

H2
H5
H11

H4

Use of AIS

H7
Work environment
H6

Perceived ease to use
of AIS

H10

H8
Communication

Figure 3.3. Research model (Source: synthesis of the author)
In the above model, there are 7 latent variables:

3.3.

-

Quality of AIS

-

Training and education

-

Work environment

-

Communication

-

Perceived usefulness of AIS

-

Perceived ease to use of AIS

-

Use of AIS
Research design and research methodology

As stated, the purpose of this study is to test the scientific theory. To do this, the author uses a

quantitative approach based on inference (from theory to research) (Nguyen Dinh Tho, 2013) through two
phases: preliminary research and formal research.


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3.3.1.

Preliminary research

3.3.1.1.

Objective of preliminary research

Preliminary research was carried out to informal assess of the scale, test the reliability and values construct
of the research concepts in the research model including the quality of AIS, training and education, work
environment, communication, perceived usefulness of AIS, perceived ease to use of AIS and the use of AIS.
3.3.1.2.

Methods and contents of preliminary research

The method used in the preliminary study is the survey method.
-

Data collection tool in preliminary research: A detailed questionnaire, questionnaire with full
questions measuring research concepts, and stimulation of responders' responses. The author
conducts direct and indirect surveys of individuals directly using the AIS and individuals involved in
the use of AIS in the ERP system.

-

Sample size: Determining sample size depends on many factors such as data processing techniques,
reliability; sample size is as large as possible but waste time and cost. As a result, researchers often
determine the sample size needed through empirical formulas. In the preliminary study, two data
processing techniques were used: Cronbach's Alpha coefficient analysis and EFA analysis.
According to Nguyen Dinh Tho (2013), to use EFA requires large sample size; the sample size is
usually based on the minimum size and the number of observed variables included in the analysis.
The good sample size is 100 and the observation ratio on the measurement variable is 5:1, if the best
is 10:1 or higher. In this preliminary study, the author chooses a minimum sample size of 100 to
ensure that the analysis results are reliable.

-

Selection of sampling Method: In this preliminary study, the author selected a non-probability
sampling method, namely the convenient sampling technique and sprout development.
3.3.1.3.

Data processing tools

The data processing tool used in the preliminary study consisted of two data analysis techniques, which
analyzed the reliability of the scale using the Cronbach's Alpha coefficient and test the scale with EFA. To
perform these two techniques, the author uses SPSS 22 software, after full input and cleaning of the data, the
author performs Cronbach's Alpha analysis, then performs EFA.
3.3.2.

Formal research
3.3.2.1.

Objective of formal research

After a preliminary assessment of the scale in the preliminary study, the author will have official scales of
each research concept and conduct a formal test of the scale. The goal of this formal quantitative study is to
re-examine the scale, test hypotheses in the research model to address the five research objectives.
3.3.2.2.

Methods and contents of formal research

The method used in the formal research was the survey method.
-

The data collection tool in the formal research was a detailed questionnaire. The author conducts
direct and indirect surveys of individuals directly using the AIS and individuals involved in the use
of AIS in the ERP. Authors conduct surveys in a variety of approach, such as direct questionnaires or
online survey via email.

-

Sample size: A formal research using the CFA to test scale values and CB-SEM model to test
hypotheses. The CFA technique provides a test of composite reliability, covariance, unidirectional,
convergent and discriminant values of the scale. CB-SEM analysis allows us to test the relationship
between concepts in the research model. For the purposes of this study, the study of the structure of


13
the observed variables, the re-examination of the theory, the comparison of the theories with the
selected research model, thus, CB-SEM was selected by the author.
According to Barrett (2007), the minimum sample size used in CB-SEM analysis is 200. According to
Bollen (1989), the proportions required to design a sample size are at least five mandates for each parameter
(5:1) to achieve reliability in the study. In this study, the author used the minimum sample size determination

in the SEM analysis. The study was conducted mainly in enterprises in Ho Chi Minh City and other
provinces from August to September 2018.
3.3.2.3.

Data processing tools

In order to achieve the detailed research objectives set out, in the formal research, the author used CFA
and CB-SEM.
Confirmatory Factor Analysis (CFA)
After analyzing EFA and having a formal measurement model. CFA analysis will help to validate the
measurement model, the required scale is good. Scales need to meet criteria that can be used in scientific
research and research testing. According to Nguyen Dinh Tho (2013), three important properties of a scale
are: (1) direction of the scale (single or multidirectional scale), (2) reliability and (3) the value of the scale.
The value of the scale consists of the main categories: content value, convergence value, differential value,
theoretical value.
Structural Equation Analysis (CB-SEM)
CB-SEM analysis is used to test the theoretical value of the scale, test the relationships in the research
model. Indicators that measure the fit of the model to market data are quite similar to the CFA analysis. In
addition, after analyzing the SEM, the author continues to implement the Bootstrap method to evaluate the
reliability of the estimates for the purpose of extending the overall study results.
Chapter 4: Findings and Discussion
This chapter focuses on the results of preliminary research and formal research. Specifically:
-

The results of the preliminary study, namely the description the research sample in the preliminary
study, the results of Cronbach's Alpha coefficient analysis and the EFA. Based on the results of the
analysis, having official scale and adjustment of the research model.

-

The results of the formal study, namely the results of the CFA and CB-SEM model to evaluate the
measurement model and the structural model. The results will explain the relationships in the
research model, thereby explaining the research objectives.

-

Analyzing the role of the intermediate variable is the perceived usefulness of AIS for the relationship
between variables in the research model.

-

Verify the relationship between the factors of the individual characteristics of the survey object and
the using of AIS.

-

Discuss the results of the research, compare and evaluate the research results of this research with
the researches have been done.
4.1.

Findings of preliminary research

Preliminary research was conducted from July to August 2018, the author sent 50 paper surveys to the
subjects including accountant and managers participating in the use of AIS, collected was 48 sheets, after
eliminating the non-response full surveys, the remaining 21 sheets (42%). In addition, the author emailed 85


14
respondents, collected 83 responses (98%). Thus, the total sample size used was 104, collected from 104
individuals surveyed in 70 enterprises.

4.1.1.

Description sample of preliminary research

The sample consisted of 71 individuals (68.3%) and 33 managers use of AIS (31.7%), 37 males (35,
6%) and 67 female (64.4%). The number of respondents aged 30 to 40 was the highest at 62 (59.6%).
Qualifications account for the highest proportion (69.2%), followed by postgraduate (20.2%) and college
(10.6%). The working experience of the staff is highest, ranging from 5 to 10 years (43.3%). The working
experience under 5 years accounts for 38.5% and the working experience over 10 years is 18.3%. These
people are working in a variety of businesses, including 30 limited liability companies (42.9%), 29 jointstock companies (41.4%), and 11 enterprises including state-owned enterprises, joint venture enterprises and
private enterprises (15.7%). Regarding business activities of the enterprise, the author classifies 6 cases, the
first is the trade and services with 54.7%, the second is the production with 31.4 %, the third is the
construction with 7%, the fourth is the financial investment accounted for 4.7%, the last is the field of
education and training and other sectors with 2.4%. The size of enterprises in the sample also varies, with the
majority being large enterprises with 70%, medium enterprises accounting for 20%, small enterprises
accounting for 10%.
4.1.2.

The result of test the scales with Cronbach’s Alpha

The results show that these concepts are internally consistent. The Cronbach’s Alpha coefficients for
each of the concepts > 0.8 are very good. Observing variables with a coefficient of correlation is greater than
0.3. However, only the concept of working environment (WE) has Cronbach's Alpha lower but still > 0.6,
which is acceptable. For the concept use of AIS, if eliminating ASU1 variable, the Alpha coefficient will
increase to 0.911 (from 0.859 to 0.911), so ASU1 will be excluded from the scale of the concept use of AIS
(ASU).
4.1.3.

The result of EFA

After evaluating the reliability of the scale with the Cronbach's Alpha coefficient, ASU1 variable is
removed, and the scale satisfy the reliability requirement. Next, observational variables will continue to be
evaluated with EFA.
The results of the two EFA for the variables showed that the KMO = 0.851 was > 0.5 and < 1. The
Bartlett test showed p-value <5%, the variables are related and EFA analysis is consistent with the sample
data.
Results showed that six factors were excluded by the total variance (TVE) explained by six factors
greater than 50% (74.5%). Six factors include:
Factor 1: There are 6 observation variables PU1, PU2, PU3, PU4, PU5, PU6.
Factor 2: There were 5 observation variables PEU1, PEU2, PEU3, PEU4, PEU5
Factor 3: There are 7 observation variables ASQ1, ASQ2, ASQ3, ASQ4, ASQ5, ASQ6, ASQ8.
Factor 4: There are 4 observation variables ASU2, ASU3, ASU4, ASU5
Factor 5: There are 4 observation variables TRE1, TRE2, TRE3, TRE4
Factor 6: There are 4 variables that observe CO1, CO2, CO3, CO4
4.1.4.

Summary of preliminary research

Thus, with the results of analysis Cronbach's Alpha coefficient and analysis EFA 2 times, the results of
preliminary research showed that:


15
-

From the seven concepts studied in the initial model, through preliminary research, there will be 6
research concepts corresponding to the six factors extracted in the EFA analysis. The concept of
working environment is removed because the variables have a factor <0.4.

-

Concept of quality of AIS (ASQ) consists of 7 observation variables (removed 2 variables)

-

The concept of training and education (TRE) keeps 4 observation variables

-

The concept of communication (CO) keeps 4 observation variables

-

Concept perceived usefulness of AIS (PU) maintains 6 observation variables

-

Concept perceived ease of use of AIS (PEU) consists of 5 observation variables (removed 1
variable).

4.2.

The concept of using of AIS (ASU) consists of 4 observation variables (removed 1 variable).
Adjusted research model

Thus, after conducting the preliminary study, the scales met the requirement of a good scale, which was
appropriate to continue the formal study. The modified research model is as follows:
Quality of AIS

H1

Perceived usefulness
of AIS

H8

H3
Training and
education

H2
H5

H7

Use of AIS

H4

Communication

H6

Perceived ease to use
of AIS

H9

Figure 4.1. Adjusted research model (Source: synthesis of the author)
Detailed research hypotheses are as follows:

Hypothesis H1: The quality of AIS has a positive impact on the perceived usefulness of AIS.
Hypothesis H2: The quality of AIS has a positive impact on the perceived ease to use of AIS.
Hypothesis H3: Training and education have a positive impact on the perceived usefulness of AIS.
Hypothesis H4: Training and education has a positive impact on the perceived ease to use of AIS.
Hypothesis H5: Communication has a positive impact on the perceived usefulness of AIS.
Hypothesis H6: Communication has a positive impact on the perceived ease to use of AIS.
Hypothesis H7: The perceived ease to use of AIS has a positive impact on the perceived usefulness of AIS.
Hypothesis H8: The perceived usefulness of AIS affects positively the use of AIS.
Hypothesis H9: the perceived ease to use of AIS has positively influenced the use of AIS.
Hypothesis H0a: Perceived usefulness of AIS has an intermediary role in the relationship between the quality
of AIS and the use of AIS.
Hypothesis H0b: Perceived usefulness of AIS has an intermediary role in the relationship between training &
education the use of AIS.
Hypothesis H0c: Perceived usefulness of AIS has an intermediary role in the relationship between
communication and the use of AIS.


16
4.3.

Findings of formal research
The formal study was conducted from August to September 2018, and the respondents e-mailed the

survey respondents, collecting an additional 230 responses (nearly 100%). Thus, the total sample size used in
the formal study was 230, collected from 230 individuals who participated in the survey in 107 enterprises.
4.3.1.

Description sample of formal research

The sample consisted of 230 individuals, including 164 accountants (71.3%) and 66 managers use of AIS

(28.7%), 62 male (27%) and 168 female (73%). The number of respondents aged 30 to 40 was the highest at
116 (50.4%). Qualifications account for the highest proportion (71.3%), followed by colleges (17.8%) and
postgraduate (10.9%). The work experience of the employees is the highest, ranging from 5 to 10 years
(40.9%). The experience of working under 5 years accounts for 40.4% and the working experience is over 10
years (18.7%). These people are working in a variety of businesses, including 52 limited liability companies
(48.6%), 41 joint-stock companies (38.3%), and the remaining 14 enterprises including state-owned
enterprises, joint ventures and private enterprises (13.1%). Regarding the business activities of the enterprise,
the author classifies 6 cases, the first is the trade and services with 58%, the second is the production with
31.3% the third was the construction 5.3%, the fourth was the financial investment sector accounted for
3.8%, the last was the sector of education and training and other sectors with 1.6%. The size of enterprises in
the sample also differed, mainly with large enterprises accounting for 59.8%, medium enterprises accounting
for 28%, small enterprises accounting for 12.1%.
4.3.2.

The result of test the scales with Cronbach’s Alpha

The results show that these concepts are internally consistent. The Cronbach Alpha coefficients for each of
the concepts > 0.8 are very good. Observing variables with a coefficient of correlation were both greater than
0.3. However, for concept perceived ease to use of AIS, if the PEU1 is removed, the Alpha coefficient would
increase to 0.914 (from 0.907 to 0.914), so PEU1 would be excluded from the scale of the perceived ease to
use of AIS (PEU).
4.3.3.

The result of EFA

The results of the EFA for the variables showed that KMO = 0.917 was > 0.5 and less than 1. Bartlett's
test results showed p-value <5% indicating that the variables are related to each other and the EFA analysis
is consistent with the sample data.
Results showed that six factors were excluded with the total variance (TVE) explained by six factors
greater than 50% (70.32%). Six factors include:

Factor 1 (PU): There are 6 observable variables PU1, PU2, PU3, PU4, PU5, PU6.
Factor 2 (ASQ): There are 7 ASQ1, ASQ2, ASQ3, ASQ4, ASQ5, ASQ6, ASQ7
Factor 3 (PEU): There are 4 observation variables PEU2, PEU3, PEU4, PEU5
Factor 4 (ASU): There are 4 observation variables ASU1, ASU2, ASU3, ASU4
Factor 5 (TRE): There are 4 observation variables TRE1, TRE2, TRE3, TRE4,
Factor 6 (CO): There are 4 variables that observe CO1, CO2, CO3, CO4.
4.3.4.

Test of measurement model

The scale components were further evaluated by the critical model, which had 362 degrees of freedom and
the model was suitable for market data (Chi-square/df = 1.768 <2, CFI = 0.936 > 0.9; TLI = 0.928 and
RMSEA = 0.058 <0.08) (Steiger, 1990). In addition, there is no correlation between the measurement errors


17
and the observed variables are unidirectional. This means that an observation variable is only used to
measure a single latent variable.
-

The regression weights ranging from 0.6 to 0.9 (> 0.5) are satisfactory and statistically significant, so
that the variables are convergent.

-

The results of the correlation coefficient and the difference test result show that P-value <0.05.
Correlation coefficients for each pair of concepts differ from 1, so the measurement variables are
discriminative.

-

All scales meet the reliability requirement (> 0.6), the coefficient of variation is greater than 0.3

-

Coefficient of Composite Reliability (CR)> 0.7, so all scales are reliable.
4.3.5.

Test theoretical model and research hypotheses
4.3.5.1.

Test theoretical model with CB-SEM

Figure 4.3 shows the SEM with 364 degrees of freedom with p-value = 0.000 <0.05. Indicators that
match market data (Chi-square/df = 2.18 <3; CFI = 0.901, RMSEA = 0.07 <0.08).

Figure 4.3. The results of standardized SEM analysis
Estimates of the parameters result showed that the relationships were statistically significant, only the
relationship between CO and PU was not statistically significant. Thus the hypotheses H1, H2, H3, H4, H6,
H7, H8, H9 are accepted, H5 hypothesis is rejected.

Relationship

Standardized

Unstandardiz

Estimate

ed Estimate

S.E.

C.R.

P

Hypothesis
H2

PEU

<---

ASQ

0,424

0,488

0,092

5,299

***

H6

PEU

<---

CO

0,18

0,222

0,087

2,561

0,01

H4

PEU

<---

TRE

0,152

0,167

0,074

2,246

0,025

H1

PU

<---

ASQ

0,669

0,619

0,088

7,011

***


18
H7

PU

<---

PEU

0,146

0,117

0,051

2,292

0,022

H3

PU

<---

TRE

0,118

0,105

0,049

2,154

0,031

H5

PU

<---

CO

0,062

0,061

0,056

1,094

0,274

H8

ASU

<---

PU

0,287

0,382

0,102

3,762

***

H9

ASU

<---

PEU

0,28

0,299

0,081

3,682

***

Table 4.14. Results of research hypothesis testing (Source: process of the author)
4.3.5.2.

Test reliability estimated with Bootstrap

In order to evaluate the reliability of the estimates, in order to broaden the overall study results, the
model needs to be re-tested. The author uses the Bootstrap method with a repetition number of N = 5000.
The results show that the absolute value of CR (Composite Reliability) < 2, concluding that the deviation is

small, no statistically significant at 95% confidence level. Consequently, the estimates in the model can be
reliable.
4.3.6.

Analyzing the mediating role of perceived usefulness of AIS
In considering the mediating role of the perceived usefulness of AIS on the relationship between the

quality of AIS, training, education and communication to the use of AIS, the author conducts an intermediate
analysis to achieve research objectives. Specifically, the author will carry out the identification of the
mediating role of perceived usefulness of AIS in the following relationships:
-

Between the quality of AIS and use of AIS.

-

Between training, education and use of AIS.

-

Between communication and use of AIS.

The result:
-

Perceived usefulness of AIS does not play an important role as mediating variable for the indirect
impact of the quality of AIS on the use of AIS.

-

Perceived usefulness of AIS plays an important role as mediating variable for the indirect impact of
the training and education on the use of AIS.

-

Perceived usefulness of AIS does not play an important role as mediating variable for the indirect
impact of the communication on the use of AIS

4.3.7.

Test the relationship between job position and the use of AIS

The objective of the test is to assess whether there is a difference in the use of AIS between the accountant
and the managers involved in the use of AIS in the ERP environment.
The method and results of the analysis conclude that the use of AIS of the accountant and manager is the
same in the ERP environment.
4.3.8.

Test the relationship between gender and the use of AIS

The method and results of the analysis conclude that the use of AIS of the men and wemen is the same in the
ERP environment.
4.3.9.

Test the relationship between age and the use of AIS

The method and results of the analysis conclude that the use of AIS for employees of different ages is the
same in the ERP environment.
4.3.10. Test the relationship between work experience and the use of AIS
The method and results of the analysis conclude that the use of AIS for employees of different experience is

the same in the ERP environment.


19
4.3.11. Test the relationship between qualification and the use of AIS
With the method and the results of the analysis concluded that:
-

The use of AIS for employees with graduate and postgraduate degrees is different in the ERP
environment.

-

The use of AIS for college-level with graduate and postgraduate is not different in the ERP
environment.
Chapter 5: Conclusions and implications for research

This chapter presents the conclusions of all the contents that have been implemented, proposed research
implications, and presented the constraints of the research as well as further research directions.
5.1.

Conclusions

By analyzing the research results, the author has been solved research objectives and research implications
are proposed. Specifically, the author has addressed the specific research objectives and answers to the
research questions:
-

There is a significant direct impact of the perceived usefulness of AIS and the perceived ease of use
of AIS on the use of AIS.

-

There is a significant direct impact of the quality of AIS on the use of AIS.

-

There is a significant direct impact of organizational support (including training and communication)
on the use of AIS.

-

Perceived usefulness of AIS is an mediating role in the relationship between training, education and
the use of AIS.

-

Perceived usefulness of AIS does not play the mediating role in the relationship between the quality
of AIS and the use of AIS.

-

Perceived usefulness of AIS does not play the mediating role in the relationship between
communication and the use of AIS.

Thus, the research results confirm the role of trust and perceived AIS in the use will have a positive
impact on the use of AIS. Promoting employee perceptions of behavior will be enhanced by the impact of
external factors including the quality of AIS and organizational support related to training, education and
communication. This result is consistent with other studies on the use of IS and the ERP that the author has
studied and summarized. A new point in this study is that the author analyzes the mediating role of the

perceived usefulness of AIS in the relationship between quality of AIS, training and communication to use of
AIS in the ERP environment. In addition, the author examines the relationship between position, gender, age,
qualification and work experience on the use of AIS in the ERP environment.
The implementation of this research comes from the practical context in Vietnam, which is considered
to be the most important AIS in IS of enterprise, meaningful and important role in implementing accounting
and management functions. Managers make useful decisions in corporate control and management,
accounting functions play an important role in helping businesses achieve business goals and strategies.
About the context of research AIS in Vietnam, at present, according to the review of the authors' research on
AIS, only focus on the quality of AIS, there is no study on the use of AIS in enterprises. Thus, considering
both theory and practice, the study of the use of AIS is necessary and important. Studying the use of AIS in
enterprises will help to determine the level of use of AIS in employees. It identifies the factors that may
affect the use of AIS. The better the use of AIS, the more interested employees in the job, the better the


20
performance, thus contributing to create effective and efficient AIS. In addition, the identification of factors
in the quality of AIS and the organizational support affect the use of AIS will help enterprises to pay more
attention to improving these factors; quality of AIS is enhanced, organizational support for staff in the use of
AIS better will positively impact their use of AIS. In order to solve the requirements, the contents of the
thesis are presented as follows:
-

Presening the rational of the research, the objectives of the research, the research subjects, the survey
subjects and the scope of the study, the overview of research methods. In addition, the author
presents the scientific and practical significance of the study.

-

Overview of research related to the thesis, the review is divided into two main sections: overseas
studies and studies in Vietnam. The review of these studies helps the author identify the research

problem and the need to conduct a study on the use of AIS in Vietnam.

-

Presenting the theoretical foundations and the theories used in the research, the theoretical
foundations focus on the IS, AIS, ERP system. On the background theory, the author uses DeLone &
McLean's IS success theory, TAM and organizational support theory. In each of the theories, the
author analyzes and argues in order to see the relevance of each theory to the research problem, the
research concepts drawn in each theory and the relationship between this theory is the foundation for
establish research model.

-

Presenting research process, research model and research hypotheses. The author uses a quantitative
research method consisting of two stages of preliminary research and formal research. In each stage
the processing techniques are in accordance with the selected method. In addition, the way in which
research concepts and concepts are modeled and measured is based on theoretical and applied
research that is presented in detail.

-

Presenting research results of the two preliminary research and formal research phases including the
statistical description of the research sample, the measurement of the scale with Cronbach's Alpha
analysis techniques. EFA, CFA. The author tests the research model and hypothesis with CB-SEM.
Analyze the mediating role of perceived usefulness of AIS in the relationship between the quality of
AIS, training and communication to the use of AIS. Perform the verification of the relationship
between job position, gender, age, work experience, qualification and the use of AIS.

-

Discussing research results and research implications, author evaluated the research results,
comparing research results with previous studies, explaining research results of this study. In
addition, the author presented the research implications and recommendations for businesses to
further improve the quality of AIS and improve organizational support, namely two factors: training
and communication. The implementation of any subject has limitations due to time, scope, and
knowledge, so the final text in this chapter addresses the limitations of research and the direction of
future research.
In summary, the author has done the research on the basis of rational scientific method and theory,

solving the research objectives and contributing meaning in science and practice in the research environment
in Vietnam. However, the topic is still limited and need to be further improved in subsequent studies.
5.2.

Theoretical implication

In addition to the implications for practical, this study adds to the theory (the academic of the study) as
follows:


21
-

Adding and providing additional empirical evidence in the application of IS success theory, TAM
model, organizational support theory in using of AIS in the ERP application environment.

-

Bổ sung bằng chứng cho thấy sự tác động của hỗ trợ tổ chức, cụ thể là huấn luyện đào tạo và sự giao
tiếp trong công việc tác động đến nhận thức tính hữu ích và nhận thức tính dễ sử dụng HTTTKT, và
khi nhân viên có nhận thức tính hữu ích và nhận thức tính dễ sử dụng HTTTKT sẽ dẫn đến hành vi

sử dụng HTTTKT. Kết quả nghiên cứu này cũng góp phần khẳng định tính đúng đắn và ứng dụng
của lý thuyết hỗ trợ tổ chức với mô hình TAM.

-

Supplementary evidence indicates that the impact of organizational support, in particular on training
and communication, impacts on perceived usefulness and perceived ease of use of AIS and
perceived usefulness and perceived ease of use of AIS will lead to the use of AIS. The research
results also contribute to confirm the correctness and application of organizational support theory
with the TAM model.

-

Research on the use of AIS in the ERP environment is almost not implemented in Vietnam, while
the problem of using ERP is the concern of enterprises in the face of challenges and difficulties in
applicating ERP system. As a result, the results of this study demonstrate that the use of AIS in the
ERP environment is very important, and that the impact of various factors such as the quality of AIS,
training and communication through motivating employee confidence in the usefulness and ease to
use of AIS during use. However, the results also show that communication only impacts on the
perceived ease of use of AIS, not impact on the perceived usefulness of AIS. This research also
opens new research directions in identifying factors that affect the use of AIS in the ERP
environment by incorporating theories and models related to IS and IT, because the underlying
theories may have many different factors influencing the use of AIS.
5.3.

Administrative implication

With the above results, the quality of AIS is clearly related to the use of AIS and brings many benefits
to enterprises when using AIS. Labor productivity and business performance will increase due to the quality
features of AIS. The AIS will help managers to perform their functions well through providing diversify and

completely information, the information of the business is provided in full, timely and can be shared to all
objects that need to use information such as customers, partners, shareholders. Good quality of AIS will also
be a good source of information that shows the quality of accounting information and thus attracting the
attention of employees, customers and investors. Employees will be satisfied with AIS they have been using,
and they will be ready for their work. Their devotion to using AIS will contribute to their business and their
benefits.
Regarding the quality of AIS, there is no study analyzing the relationship between the quality of AIS
and perceived ease of use and the perceived usefulness of AIS. At present, there are researches by Nguyen
Phuoc Bao An et al (2016) is the analysis of the quality of IS that affects the perceived usefulness and
perceived ease of use of the ERP system, and the results of this study also show that the quality of IS
influences the perceived usefulness and perceived ease of use of ERP. Therefore, compared with the results
of the previous study, the results of the author are also perfectly appropriate.
Based on the research results of the author, it is necessary to improve the quality of AIS in the
enterprise. According to data analysis, the average level of the surveyed people in terms of measuring the
quality of AIS is Vietnamese enterprises is pretty good (above 3.7). Among the factors contributing to the
quality of AIS, the ease of use of AIS and the system including the necessary features and functions is the


22
highest importance, so it should be promoted to improve the system that makes the system easier for users to
improve the usefulness of the system through regular system upgrades to have many useful features for the
user. The current AIS is supported by IT mainly in the environment of application of accounting software
and ERP, thus improving the quality of AIS, focus on:
-

Continue to improve the process and procedures in the process of collecting, processing, storing data
and providing information to different users, making it easy to access and use the system. These
processes should be documented and stored in a system with system documentation tools such as
data flow diagram and flowchart for each of the different processing processes but with the approve
of the manager

-

Enhance the connectivity of AIS with other systems in the enterprise through the support of software
processing. Direction and application of technology in accounting and management effectively,
making it convenient and easy to use the system.

-

Control the evaluation process, select the ERP software in AIS, regularly update new software
versions and meet the needs of enterprises, to ensure the requirements of flexibility, integration,
customized and control of software. According to survey results on using ERP system, there are 2
ERP software packages used by enterpreises is domestic and foreign software. For domestic
software, costs are lower, but care must be taken to control and integrate features to improve the
quality of AIS.

-

Frequently identifying and updating, analyzing the information requirements of different subjects,
mainly internal information needs in order to improve the information capability of AIS.

-

Improve the quality of data and business activities of the enterprise; create a variety of data
warehouse to meet the needs of exploration and analysis of data to support more useful information
for the administrator.

-

Improve the quality of IT infrastructure, regularly monitor and manage computer systems, peripheral

devices, communication to timely detect incidents and risks and take corrective measures suitable.
Enhance network security solutions, especially in the case of transfer information on the network.
When the computer-based AIS is stable and effective, the quality of AIS will be improved.

-

Improving the quality of AIS will contribute to improving the quality of accounting information. At
present, most of enterprises have applied IT in accountin, although the level of IT application in
accounting is not the same. Enterprises are applying accounting software and ERP system in their
accounting and business management. The level of IT application will affect how the data is
collected, processed and provided, thereby affecting the risk as well as the management and control
of AIS. Awareness, assessment of the possibility of errors, fraud for AIS in the computer
environment, from which important control procedures will contribute to improve the quality of AIS.
In control of AIS, focus should be on general control and application control, general control
including control activities involving the entire processing system and affect all processing
application system in the business. Application control includes policies and procedures that affect a
particular application system within the AIS. These two controls are set up and coordinated to help
ensure that AIS is effective and efficient.
When accountants feel good about AIS, there is a belief in the system, they are aware usefulness and

ease of use of the system will be better, then the use of AIS will be raised high. In particular, it is important
to improve the behavior of participants using AIS, to make it clear that the system is useful and that they


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perceived the work they do is useful to themselves and the business. Recognizing the importance of AIS in
bringing value to the company and improving the quality of AIS is an important task in the competitive
environment, improve use of AIS will effect to the efficiency of employees and support for the operation and
management of the enterprise because the function of AIS is to help businesses implement and manage
activities daily, help businesses achieve business goals and strategies.

Research results also show that enterprises need to pay attention to training and create communication
environment in enterprises, as these factors affect the process of use of AIS. Among the factors that
contribute to the training and communication environment, training is important, which will help employees
improve their understanding and confidence when using AIS, a good communication environment helps
employees to be happy with their work and makes using the system easier. It can be said that training is a
regular and important task in any business. In the process of operating AIS is affected by various factors such
as the legal environment, business environment, IT environment, and management, control requirements,
thus focusing on improving the level of understanding, knowledge and access AIS is very important, specific
business needs to focus:
-

To create information and communication channels in updating legal documents related to
accounting, guidance, practice and effective application in the performance of accounting work at
enterprises. Information necessary for all levels of management, useful information will help
managers make decisions that match the business goals. Communications is the transfer,
transmission, and provide information. Managers can use a variety of ways to communicate
information. Proper communication gives employees an understanding of the issues involved to their
work, helping employees understand their roles and responsibilities at work. Accountants understand
that their work is related to others and helps them connect together in the workplace; this problem
will affect the use of AIS.

-

The training of the enterprise should be promoted and improved in order to attract, develop and
maintain qualified individuals, the training expressed through the personnel policy of the enterprise,
this policy throughs recruiting, training, evaluating, rewarding and discipline. In which training is
most important, the training of staff in the business should clearly request the level of expertise,
competence, ethical behavior and integrity. The accountant needs both accounting knowledge and IT
knowledge. With the knowledge of accounting, most businesses have training programs, training for
new employees, often updated knowledge of accounting quickly through the legal documents. In

addition, in order to contribute to the improvement of knowledge and the environment of knowledge
sharing, enterprises need to promote linkages with professional associations and education and
training organizations in training employees. With the knowledge and skills of IT, enterprises need
periodic training, maybe monthly or quarterly to help employees face new challenges, adapt to
changes in technology, because IT changes very quickly and deeply influenced in all areas including
accounting. Regularly training and updating IT knowledge in accounting and improving the use of
IT in accounting. For the ERP system, besides regular training on how to use the accounting module,
training on the process and operation of the whole system, training on how to overcome the
problems in system. Training in the ERP application environment is very important; the process of
using ERP requires good knowledge, skills and links between the modules, so staff will feel the
pressure and difficulty in use ERP, if they do not understand or grasp the mechanism operation of
the system.


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-

Assembling and supporting each other between the IT department, the data management department
and the direct department using AIS in the enterprise to create a convenient communication
environment to help employees have more knowledge and confidence in use of AIS.

-

Managers need to build and disseminate widely the views, rules, ethical values in entire
organization. The cultural environment in the organization will be the place of existence honesty and
ethical values, which will help employees to be confident in their work and communication, share
knowledge and be willing to support each other in the workplace. It will help employees feel
comfortable, easy and peace of mind in using AIS.
5.4.

Limitations of the thesis and the direction of research next

Although the initial purpose was to assess the relationship between the quality of AIS and the
organizational support factor to the use of AIS via perceived usefulness and perceived ease of use of AIS.
This research also has some limitations.
Firstly, the author has only conducted surveys in Ho Chi Minh City and other provinces. In addition, the
study uses convenient sampling techniques by direct interviewing or mailing to prospective subjects so the
sample quality is not high and the generality of the study may be limited. Therefore, further studies, if
favorable conditions should select samples according to the probability and specific object classification, and
should conduct more surveys in different areas, the generalization may be higher.
Secondly, due to limited cost, time, and access to surveyed subjects, the size and quality of survey
samples was not as expected. Basically, the sample size used for analysis in the study is acceptable because it
is consistent with the empirical formulas and the minimum sample size for each applied analytical technique,
but with more time and conditions, the author still wants a larger sample size. In addition, the cultural
characteristics of the Vietnamese people, their responsibilities and interest in answering the questionnaire are
not good, resulting in the survey results obtained despite the requirement of statistics and data analysis,
ensuring the implementation of hypothesis testing but the author found that there are still many points to
overcome.
Thirdly, the TAM model can have many factors influences on the perceived usefulness and perceived
ease of use of IS. Further research needs to develop factors that influence the perceived usefulness and
perceived ease of use of AIS such as personal characteristics, subjective standards, work experience,
business environmental factors, law…
Fourthly, in the DeLone & McLean's IS success, in addition to the quality of IS, information quality and
service quality affect the use of IS and the satisfaction of users. This has a reciprocal relationship and affects
the benefits of IS. The application of variables in the IS success model opens up new research directions in
the context AIS research in Vietnam. Therefore, in the following studies, should combine flexibly and
efficiently many factors in the IS success model and TAM model to assess the use of AIS, satisfaction of the
user and the benefits that the company achieves.
Fifthly, the subject of the survey in this study is the direct accountant using AIS and the manager who
participates in the use of AIS, for the purpose of the author is to understand the direct use of the these

employees. However, for a IS, there are many different users and users of IS can be direct or indirect, and
with the future trend, the AIS will be integrated system with all other information systems in the whole
enterprise, therefore users of the system will be more diversified, so in future research should clarify the
survey subject, conduct more surveys of groups of IS users to evaluate and compare the differences in the
relationship between factors and the use of IS.


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LIST OF SCIENTIFIC PAPERS RELATED TO AUTHOR'S TOPIC
1.

The Relationship between Quality of Accounting Information System and Usage Of Accounting
Information System In Vietnam, 2018, Journal.

2.

The Relationship Between Organizational Support And Usage Of Accounting Information System In
Vietnam, 2018, International Conference.

3.

Behavior using Enterprise Resource Planning system: Empirical research in Vietnam, 2017, Journal.