Cultural and Human Factors Affecting the Quality of the Accounting Information Systems of Enterprises
Published: July 29, 2026
Abstract
This study identifies the cultural and human factors affecting the quality of enterprises' Accounting Information Systems (AIS).
The research surveyed 112 respondents working at 112 enterprises in Can Tho City. Using Exploratory Factor Analysis (EFA), the results indicate that organizational culture factors—including adaptability (TN), mission (SM), consistency (NQ), and participation (TG)—together with human factors such as training (DT) and management support (HTQL), significantly influence the quality of accounting information systems.
Furthermore, the results of the multiple regression analysis reveal that all of the above factors, except training, have a positive relationship with the quality of enterprises' accounting information systems.
Keywords
accounting information systemcorporate culturehuman factorsCan Tho City.
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