Factors affecting the quality of accounting information systems at manufacturing enterprises in Ho Chi Minh City
Published: July 30, 2026
Abstract
This study is to determine and measure the impact of factors on the quality of accounting information systems at manufacturing enterprises in Ho Chi Minh City. The study’s results show that factors of organizational structure, support from external experts, accountants, technical infrastructure, management commitment, organizational culture, and internal control all positively impact the quality of accounting information systems at manufacturing enterprises in Ho Chi Minh City. Based on the study’s results, some solutions are proposed to help manufacturing enterprises in Ho Chi Minh City improve the quality of their accounting information systems.
Keywords
accounting information systemthe quality of accounting information systemmanufacturing enterprises
References
1.
Al-Ibbini, O. A. M. (2017). The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance. International Journal of Economics and Finance, 9(12), 162.
2.
Dehghanzadeh, H., & Rezaei, G. (2020). The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information. Journal of Governmental Accounting and Auditing, 6(1), 47-60.
3.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9-30.
4.
Fitriati, A., & Mulyani, S. (2015). Factors That Affect Accounting Information System Success and its Implication on Accounting Information Quality. Asian Journal of Information and Technology, 14(5), 154-161.
5.
Rapina. (2014). Factors Influencing the Quality of Accounting Information System and Its Implications on the Quality of Accounting Information. Research Journal of Finance and Accounting, 5(2).
6.
Robbins, S. P., & Coulter, M. (2007). Management (9th Edition). New York: Pearson Education International.
7.
Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012). Accounting Information Systems Australasian Edition. Australia: Pearson Higher Education Australia.
8.
Shagari, S. L., Abdullah, A., & Mat Saat, R. (2017). A proposed model on the impact of internal control quality on accounting information system effectiveness in Nigeria. Social and Management Research Journal, 15(2), 79-169.
9.
Thong, J. Y., & Yap, C. S. (1995). CEO characteristics, organizational characteristics and information technology adoption in small businesses. Omega, 23(4), 429-442.
