Factors influencing the effectiveness of accounting information systems in e-commerce enterprises in Ho Chi Minh City
Published: August 4, 2026
doi:10.62831/202602045
Abstract
This study investigates the factors influencing the effectiveness of accounting information systems in e-commerce enterprises in Ho Chi Minh City. Employing a mixed-methods approach that combines qualitative insights with quantitative analysis, the research is based on survey data collected from 211 valid responses out of 225 distributed questionnaires. The empirical results indicate that management support, information technology capabilities, accounting data quality, accounting personnel competence, and the degree of information system integration all exert positive and statistically significant effects on accounting information system effectiveness. By identifying these key determinants, the study provides empirical evidence on the organizational and technological conditions that shape the performance of accounting information systems in the rapidly growing e-commerce sector.
Keywords
accounting information systemaccounting information system effectivenesse-commerce enterprisesHo Chi Minh City.
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