Determinants of accounting information quality

This study examines the determinants of accounting information quality through a synthesis and critical analysis of prior empirical studies and prevailing regulatory frameworks. The analysis encompasses internal enterprise-level factors, including the accounting information system, the professional competence of accounting personnel, and the organizational working environment, alongside external influences such as the economic, legal, and socio-institutional context. On this basis, the study elucidates the relative roles and interactions of these factor groups in shaping accounting information quality and advances a set of management implications aimed at enhancing the quality of accounting information in Vietnamese enterprises under current conditions.