Vai trò trung gian của nhận thức tính hữu ích lên mối quan hệ giữa chất lượng hệ thống thông tin kế toán và sử dụng hệ thống thông tin kế toán

INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020
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THE MEDIATING ROLE OF PERCEIVED USEFULNESS
ON THE RELATIONSHIP BETWEEN QUALITY
OF ACCOUNTING INFORMATION SYSTEM
AND USAGE ACCOUNTING INFORMATION SYSTEM

VAI TRÒ TRUNG GIAN CỦA NHẬN THỨC TÍNH HỮU ÍCH
LÊN MỐI QUAN HỆ GIỮA CHẤT LƯỢNG HỆ THỐNG THƠNG TIN
KẾ TỐN VÀ SỬ DỤNG HỆ THỐNG THƠNG TIN KẾ TỐN

TS. Lương Đức Thuận; ThS. Trương Thị Thu Hương
Trường Đại học Kinh tế TP.HCM


Abstract

The study was conducted to examine the mediating role of perceived usefulness of Accounting Information System on relationship between quality of accounting information system
(AIS) and usage of Accounting Information System in application enterprise resource planning
(ERP) in enterprises in Viet Nam. Formal research samples of 104 subjects, including accountants and managers involved in the use AIS in the ERP. Research data were collected primarily
through questionnaire survey (July, 2019 – September, 2019) and then it is used to analyze descriptive statistics and perform hypothesis tests. The result shows that perceived usefulness do
not plays a mediating role in the relationship between quality of accounting information system
and the usage of accounting information system. There is significant direct effect but not significant indirect effect.
Keywords: Quality of Accounting Information System, Perceived usefulness of Accounting
Information System, Usage of Accounting Information System.

Tóm tắt

Nghiên cứu được thực hiện nhằm xem xét vai trị trung gian của nhận thức tính hữu ích
của hệ thống thơng tin kế tốn đối với mối quan hệ giữa chất lượng hệ thống thơng tin kế tốn

(AIS) và sử dụng Hệ thống thơng tin kế tốn trong môi trường ứng dụng hệ thống hoạch định
nguồn lực doanh nghiệp (ERP) tại các doanh nghiệp tại Việt Nam. Mẫu nghiên cứu chính thức
gồm 104 đối tượng, bao gồm cả nhân viên kế toán và nhà quản lý tham gia vào việc sử dụng AIS.
Dữ liệu nghiên cứu được thu thập chủ yếu thông qua khảo sát bảng câu hỏi (từ tháng 7 năm
2019 đến tháng 9 năm 2019) và sau đó được sử dụng để phân tích thống kê mô tả và thực hiện
kiểm định giả thuyết. Kết quả cho thấy nhận thức tính hữu ích khơng đóng vai trò trung gian
trong mối quan hệ giữa chất lượng hệ thống thơng tin kế tốn và sử dụng hệ thống thơng tin kế
tốn. Có sự ảnh hưởng trực tiếp đáng kể nhưng sự ảnh hưởng gián tiếp là không đáng kể.

Từ khóa: Chất lượng Hệ thống thơng tin kế tốn, Nhận thức tính hữu ích của hệ thống
thơng tin kế tốn, Sử dụng hệ thống thơng tin kế tốn.
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1. Introduction

In the field of AIS research, the use of AIS is considered a new issue attracting the research
interest of researchers. According to the Technology Acceptance Model (TAM) of Davis (1989),
information system usage (IS) behavior is understood as the usage process of the system users
when they realize the usefulness and the ease of use of a new system or technology. In addition,
in DeLone & McLean’s successful IS model, the use of the system is mentioned, which is the
extent and way in which employees use the IS capabilities and to engage in behavior of usage IS
need a quality IS. The usage AIS played a crucial role which enhance company’s value added by
providing internally generated financial statements that would help the company to make better
and efficient strategic plan.

Regarding the research on decisions or behaviors using IS, using enterprise resource planning system (ERP), a lot of research has been done and mainly based on the Technology Acceptance Model TAM. The TAM model was first introduced by Davis in 1989, up to now there are

many different versions of the TAM model to reinforce and further improve the applicability of
this model in the assessment of attitudes and behavior of usage information technology, usage
IS. Researches in the world and in the country have used successful IS theory and TAM model
to measure and evaluate the factors affecting the behavior of using IS.

Thus, the combination of successful IS theory and TAM model will help to see the interaction between AIS quality and the behavior of using AIS through users’ perception in the system
about the usefulness of AIS. In this study, applies a combination of successful IS theory and TAM
model in explaining the mediating role of perceived usefulness of AIS in the relationship between
AIS quality and usage AIS.
2. Literature review and research model

2.1. Literature review

2.1.1. Quality of Accounting Information System

The views on the quality of AIS are mainly based on the view of the quality of IS implemented in previous studies and analyzed from the quality point of view of the information systems
model by DeLone & McLean. According to DeLone & McLean, 2003, system quality is associated with success and they use a scale of quality of information system consistent with the developed model, including: ease of use, system functions, reliability, flexibility, data quality,
portability, integration, and materiality. In the successful information systems model, DeLone &
McLean (2003) proposed that the success of the information system is considered through six
factors, namely: (1) system quality, (2) quality of information, (3) quality of service, (4) use of
the system, (5) user satisfaction and (6) net benefit. Information system quality is concerned with
measuring the desirable system characteristics: availability, validity, reliability, adaptability, and
response time. In the study of Peter et al (2008) on measuring the success of information systems
in relation to models, aspects, building scales and relationships, the author said that the quality
of information systems shows desirable system properties such as ease of use, flexibility, reliability, ease of understanding, system sophistication and response time.
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ions of many authors on the quality of the accounting information system, because in terms of
the intrinsic relationship, the accounting information system is also an information system and
also has all the characteristics of an information system. Specifically:

iThe quality of accounting information comes from the implementation of quality accounting information systems. The quality of accounting information systems is the integration
of the quality of hardware, software, people, engineering and technology networks, databases
and user satisfaction (Sacer et al, 2006). Some authors have described the quality of the accounting information system through the following characteristics: efficiency, usefulness, efficiency,
user satisfaction.

iThe concept of quality in the accounting information system is that a reliable accounting
information system will create information quality (Romney & Steinbart, 2018). The effectiveness
of an accounting information system is a measure of the success in meeting established goals, or
user satisfaction (Reynolds & Stair, 2018). According to them, the quality of accounting information systems is often flexible, efficient, accessible and timely.

2.1.2. Perceived Usefulness of Accounting Information System

According to Davis (1989); Saade & Bahli (2005), perceived usefulness is the belief in
improving work performance by using new technology, using specific information system. Students who perceived usefulness of a system have a stronger aptitude for acceptance (Lee et al.
2009; Liu et al, 2010). Perceived usefulness is the primary determinant of intention to use (Cheng
2012). People believe that using AIS can lead to positive results as well as more favorable intentions and attitudes when using such technologies and systems. Perveived usefulness most
likely leads to improved productivity and users’ motives or behavior. Thus, the perceived usefulness of AIS is the degree to which the accountants believe that using AIS will improve their
work performance.
2.1.3. Usage Accounting Information System

The behavior of usage IS according to the TAM model is influenced by the perceived usefulness of IS (Davis, 1989). According to these theories, using IS is the behavior of the user to
manipulate IS during the operation on a regular basis, repeating and expected to continue in the
future. The view of usage IS has been inherited and used in many studies on choosing and using
an ERP system (Nwankpa, 2019). Using ERP refers to how users use ERP features to perform
tasks and run jobs (Nwankpa & Roumani, 2014). If the process of usage IS fails or the user does

not use it correctly, the system will develop serious problems, usage AIS is understood as a user
using AIS components and tools including using using software in processing, participating in
using prodedures and processes in the system and under the supervision of system security control
procedures. Usage Information system increased performances and operations efficiency especially in large companies and as well good management of resources and better control of expenditure, budgeting and forecasting. Accounting information systems also provide information
on both actual and budgeted data which would help companies to establish, plan and control operations (Tilahun, 2019). Studying the usage AIS in this topic and the factor affecting the usage
AIS to explain the actual usage AIS in Vietnamese enterprises.
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2.2. Reasearch model and Hypothesis

2.2.1. The relationship between quality AIS and perceived usefulness AIS

Accounting Information System quality represents the quality characteristics of a system
and should satisfy the user of the system. Academic studies on the IS quality have shown that the
IS quality includes conceptual components: ease of use; full features; reliable; flexibility; integration; easy research; response time (DeLone & McLean, 2003; Iivari, 2005; Peter et al., 2008;
Seddon & Kiew, 1996). Researches on the IS quality and the quality of ERP systems show that
the quality of the ERP system is one of the important factors affecting user satisfaction, affecting
the use of the system. The model of Wixom & Todd (2005) and research of Uzoka et al (2008)
show that the IS quality the quality of ERP affects the perceived usefulness of the system. In
ERP, this is explained from the point of view of the users of information system. When the user
of the system is convinced that the system is qualitative through its characteristics, the user believes it is a good and useful system. Accordingly, if AIS has quality characteristics, it will help
AIS users to recognize the quality characteristics of that system and influence their perception of
usefulness, which in turn affects their usage AIS. Based on the above arguments, the research
hypothesis is given as follows:
H1: Quality AIS has a positive effect on perceived usefulness of AIS.

2.2.2. The relationship between quality AIS and usage AIS

System quality refers to the quality of the performance of the information system and its
functionality (DeLone & McLean, 2016). System quality can be defined as the desirable characteristics provided by an information system (Petter et al, 2008). System quality is the key factor
for the success of the information systems (Delone and McLean, 2016). From a different viewpoint, Hassanzadeh et al (2012) noted that the system quality affects learners’ satisfaction and
intention to use, leading to enhanced learner usage of the elearning system. Mohammadi (2015)
found that system quality is the key predictor of satisfaction and intention to use. This leads to
the following hypothesis:
H2: Quality AIS has a positive effect on the usage AIS

2.2.3. The relationship between perceived usefulness of AIS and usage AIS

Starting from the TAM model, the perception of the usefulness of information system is
formed and studied in most studies on ERP application in enterprises. Davis (1989) defines perceived usefulness as the degree to which a person believes using a particular system will improve
productivity. The TAM model recognizes that use system is determined by the behavioral intention to use a system, where the intention to co-use the system is determined by an individual’s
attitude towards using the system and perceptions about the usefulness of the system, when they
realize the usefulness of the system, it leads to improving the efficiency of the work and the motivation of users (Davis, 1989). Researches on ERP application in recent years have applied the
TAM model in the explanation of ERP applications in enterprises all show that the perception of
the usefulness of ERP affects the behavior of using ERP (Amoako- Gyampah, 2007; AmoakoGyampah & Salam, 2004). In this study, the author inherits the research of applying TAM model
in ERP research and considered for a specific AIS to test the hypothesis of the impact of perceived
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usefulness of AIS on the usage AIS. In addition, according to the research model, AIS quality affects the perceived usefulness of AIS, perceived usefulness AIS affects the usage AIS. Therefore,
it can be seen that perceived usefulness AIS can act as a mediating role in the relationship between
AIS quality and the usage AIS. Thus, the hypotheses offer:
H3: Perceived usefulness AIS has a positive effect on the usage AIS

H4: Perceived usefulness AIS plays a mediating role in the relationship between AIS quality
and the usage AIS.

3. Research method

Figure 2.1. Research model

3.1. The Instrument

In this study, the author carried out quantitative research method. The important content
in quantitative research is a detailed questionnaire with information about the scales related to
the measurement of PU according to the scale of Davis (1989); Calisir et al (2009); Rajan &
Baral (2015), specifically, the PU scale includes 6 observed variables (PU1 to PU6), the ASU
scale includes 5 observed variables (ASU1 to ASU5) from the scale of DeLone & McLean
(2016). The scale quality of AIS variable is a result scale, including 9 observed variables (ASQ1
to ASQ9), measuring the quality of AIS, selected by the author from the study of DeLone &
McLean (2016). These observed variables are measured on a 5-point Likert scale (1: Strongly
disagree; 5: Strongly agree).
3.2. Sampling

The data collection tool in the study is a questionnaire, the author conducts direct and indirect survey of individuals who using directly AIS and individuals participating in using AIS in
the ERP environment. The research is mainly conducted in enterprises in Ho Chi Minh City and
some other provinces from July to September, 2019. Sample 104 was chosen according to the
non-probability method, with this approach, the author has collected the necessary sample size
for the study.

The sample of 104 surveyed individuals included: 71 accountants (68.3%) and 33 managers
who used AIS (31.7%), 37 male (35.6%) and 67 women (64.4%). Number of respondents aged
from 30 to 40 accounts for the highest proportion of 62 people (59.6%). Professional qualifications accounting for the highest proportion are university (69.2%), followed by postgraduate

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(20.2%) and college 10.6%. Work experience of employees accounts for the highest rate from 5
to 10 years (43.3%), work experience of less than 5 years accounts for 38.5% and work experience
over 10 years has the rate 18.3%.

4. Data analysis and Results
4.1. The measurement model

This paper used the partial least squares (PLS) technique in SmartPLS to analyze data. Following the two-stage analytical procedure of PLS, the measurement model was examined before
analyzing the structural model. We assessed the reliability and validity of constructs in the measurement model by examining indicator reliability, internal consistency reliability, convergent validity, and discriminant validity.

Five items were eliminated due to insufficient factor loadings or cross-factor loadings (<
0.5). They were one item for Usage Accounting Information system (ASU1), four items for Accounting Information system quality (ASQ4, ASQ6, ASQ7, and ASQ9).

Convergent validity is verified through assessing using average variance extracted (AVE).
In PLS, it is comparable to the proportion of variance explained in factor analysis (value form 0
to 1). In this study, the loading of each item significant at the p < 0.001 level, shows good convergent validity. In addition, table 4.1 shows that the average variance extracted (AVE) of each
construct excesses 0.5 (Fornell and Larcker, 1981), thus displaying sound convergent validity.

Table 4.1 shows two criteria for inside consistencies including composite reliability (CR)
and Cronbach’s alpha. As advocated by Hair et al (2016), all the constructs had a Cronbach’s
alpha over 0.7. A CR of all the constructs was also higher than 0.70, implying high internal consistency (Nunnaly & Bernstein 1994).
Table 4.1. Measurement model

Accounting
Quality

Information
System

Items

Loadingsa

AVEb

CRc

Rho_Ad

ASQ1

0.824

0.583

0.875

0.824

ASQ3

0.723

0.787

0.937

0.954

ASQ2

ASQ5
Usage

Accounting

Information
System

ASQ8

0.771
0.754
0.743

ASU2

0.866

ASU4

0.898

ASU3
ASU5

0.912
0.872

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Perceived

Usefulness

PU1

0.878

PU3

0.941

PU2
PU4
PU5
PU6

0.928

0.803

0.961

0.953

0.907
0.878
0.838

Item removed: indicator items are below 0.5: ASU1, ASQ4, ASQ6, ASQ7, ASQ9
a. All item loadings > 0.5 Indicates indicator Reliability (Hulland, 1999)

b. All Average Variance Extracted (AVE) > 0.5 as Indicates Convergent Reliability (Bagozzi &
Yi (1998); Fornell & Larcker (1981)
c. All Composite reliability (CR) > 0.7 indicates Internal consistency (Gefen et al, 2000)
d. All Cronbach’s alpha > 0.7 indicates Indicator Reliability (Nunnaly & Bernstein 1994)

The discriminant validity is justified by three pieces of evidence including the HTMT criterion, Fornell – Larcker criterion and cross-loadings. Table 4.3 indicates that the square root of
the AVE of each construct is higher than its highest correlation with any other construct (Fornell
and Larcker, 1981). All HTMT of constructs are importantly smaller than 1 (Henseler et al, 2015)
(Table 4.4). Those figures imply satisfactory discriminant validity. In addition, item loadings on
corresponding constructs are higher than the cross-factor loadings (Table 4.2).
Table 4.2. Indicator Item Cross Loading

ASQ1
ASQ2
ASQ3
ASQ5

ASQ8
ASU2

ASU3
ASU4
ASU5
PU1
PU2
PU3
PU4
PU5
PU6

Quality Accounting Usage Accounting In- Perceived Usefulness
Information System formation System
0.824

0.325

0.593

0.723

0.342

0.496

0.771

0.407

0.754

0.225

0.743

0.296
0.866

0.316

0.912

0.357
0.309
0.633
0.663

0.32

0.878

0.369

0.61

0.336

0.306

0.378
1067

0.288

0.366

0.603
0.639

0.579
0.239

0.411

0.543

0.525

0.898
0.872

0.449

0.428

0.503
0.928
0.941
0.907

0.878
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Table 4.3. Discriminant validity (Fornell and Larcker criterion)

Quality Accounting
Information System

Quality Accounting In- Usage Accounting In- Perceived Usefulness
formation System
formation System
0.764

Usage Accounting Information System
Perceived Usefulness

0.418

0.887

0.69

0.406

0.896

Table 4.4. Discriminant validity (HTMT)

Quality Accounting
Information System
Usage Accounting Information System
Perceived Usefulness

Quality Accounting In- Usage Accounting In- Perceived Usefulness
formation System
formation System
0.465
0.774

0.405

4.2. The structural model

Results of the PLS analysis indicate the explanatory power of the model as coefficients of
determination (R2) of Accounting information system usage at 0.201, Perceived usefulness of
AIS is medium at 0.476. In this paper, the goodness-of-fit index (GoF) was chosen to investigate
the quality of the whole model. SRMR index < 0.1 so the data fits the model (Henseler et al,
2014). The value of VIF <5 shows that the collinearity between the research variables is not a
problem of the structural model.

The value Effect size (f2) shows ASQ strong effect to PU (0.91), has a weak effect of 0.045
on ASU and PU has almost no effect on ASU (0.033).

The structural paths are reported in Figure 4.1. In the structural model, we utilize the bootstrapping technique with 5000 resamples to estimate the magnitude and significance of path coefficients (β) at the confidence level of 95%. Accounting Information system quality (β = 0.684,
p < 0.01) confirming H1, Accounting Information system quality (β = 0.277, p < 0.05) confirming
H3 significantly influence the same direction to Usage of Accounting Information system. Perceived usefulness (β = 0.22, p > 0.05) do not significantly relate to Usage of Accounting Information system, unsupported H3.

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Table 4.5. Hypothesis testing: Bootraping Direct effect result
ypothesis

Relationship

H3

PU —> ASU

H1
H2

Std
Beta

Std
Error

0.22

0.147

ASQ —> PU

0.684

ASQ —> ASU

0.277

0.08
0.12

t-value

Decision

8.770*** Supported
1.522
2.18*

f2

0.91

Unsupported 0.033
Supported

0.045

95%

95%

CI LL

CI UL

-0.029

0.458

0.546
0.073

0.803
0.473

Note: *** p<0.01, **p<0.05

Figure 4.1. Results of PLS path modeling.

4.3. The mediating role of perceived usefulness AIS

Mediation analysis of PU in the model, we tested the significance of the indirect effect and
direct effect in two situations – exiting PU and no exiting PU. The direct effect is positive, but
indirect effect is not significant. Hence, we conclude that PU represents direct-only nonmediation
of the relationship from Accounting Information system quality to Accounting Information system
usage.
Table 4.6. Indirect relationship for Hypothesis testing

Relationship

ASQ -> PU -> ASU

Std
Beta

0.152

Std
Error
0.107

t-value
1.452

Decision
No

95%
CI LL
-0.009

95%
CI UL
0.345

5. Conclusion and research implication

5.1. Conclusion

From previous studies on usage IS, applying the successful IS model of DeLone & McLean

and TAM model, the author has built a relationship model between quality of Accounting Information System, Perceived Usefullness and Usage Accounting Information System. The results
show that the measurement scales of research concepts are highly reliable. The accepted hypothe-

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ses include hypotheses H1 and H2, whereby the quality AIS has an impact on the perceived usefulness of AIS and quality AIS that affects the usage AIS. However, perceived usefulness AIS
does not act as a mediating variable in the relationship between AIS quality and the usage AIS.

5.2. Research Implication

With the research results shows that the need to improve the quality of AIS in enterprises.
AIS is now a system with the support of IT, mainly in the application environment of accounting
software and ERP, so improving the quality of AIS should focus on:

- Continue to improve processes and procedures in the process of collecting, processing,
storing data and providing information to different users, creating ease of access and use the system. These procedures should be specific in writing and stored in the system with system documentation tools such as data flow diagrams and flowcharts for each of the different processing
processes, but have full approval.

- Increased AIS connectivity further with other systems in the enterprise through the help
of processing software. Orientation and apply technology effectively in accounting and management, creating convenience and ease in using the system.

- Control the ERP software evaluation and selection process in AIS, regularly update new
software versions and suit business needs, to ensure flexibility, integration, and customization
requirements and high control over software. According to the survey results on the use of ERP
systems, there are 2 groups of ERP software used by enterprises, which are domestic and foreign
software. For domestic software, although the cost is lower, it is necessary to pay attention to

control and integration features to contribute to improving the quality of AIS.

- Further improve the quality of data of enterprises and business operations of enterprises,
create a diverse and scaled data warehouse to serve the needs of data mining and analysis to support more useful information for administrators.

- Improve the quality of IT infrastructure, regularly monitor and manage computer systems,
peripheral devices, and communications to promptly detect problems and risks and take appropriate corrective measures. Strengthening network security solutions, especially in the case of
information transfer on computer networks. When the AIS on the computer platform has stable
operation and effective management, the quality of AIS will be enhanced.

- Improving the quality of AIS will contribute to improving the quality of accounting information, currently most businesses have applied IT in accounting, although the level of IT application in accounting is not the same, but basically businesses are applying accounting software
and ERP system in accounting work and enterprise management. The level of IT application will
affect the way of collecting, processing data and providing accounting information, thus affecting
risks as well as the management and control of AIS. The awareness and assessment of the possibility of errors and frauds for AIS in the computer environment, thereby having important control
procedures, will contribute to improving the quality of AIS. In AIS control, it is necessary to
focus on general control and application control, general control including control activities related to the entire processing system and affecting all processing application systems in business.
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Application control includes the implementation policies and procedures that affect a specific
application system and performance in AIS. These two controls are established and coordinated
will help ensure the entire AIS operates effectively and efficiently.

5.3. Limitations and future research

Although the initial purpose of evaluating the mediating role of perceived usefulness AIS
in the relationship between AIS quality and usage AIS has been achieved, this study also has

some of the limitations

First, the survey is mainly in Ho Chi Minh City and a neighboring province, so the generality of the study is not high and may be certain limited. In addition, the study used convenient
sampling by sending questionnaires directly or via email to survey subjects. Therefore, further
studies should conduct additional surveys in different regions of the country and have a classification of survey subjects.

Second, according to the TAM model, there may be many external factors influencing the
perceived usefulness of IS. Further studies need to develop additional factors influencing the perceived usefulness of AIS such as individual characteristics, subjective standards and the organization support in the operation of the AIS.

Third, it is possible to learn and apply more relevant background theories in AIS to build
research models and use some more moderating, mediating variables in relationships between
research concepts and the usage AIS.

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