Impact of internal control effectiveness on accounting information quality in commercial and service enterprises in the Mekong Delta
Published: July 20, 2026
doi:10.62831/nckh.2026.619.v2
Abstract
This study aims to determine and measure the impact of internal control effectiveness on accounting information quality in commercial and service enterprises in the Mekong Delta. Based on the COSO internal control framework, the study examines five components: control environment, risk assessment, control activities, information and communication, and monitoring. Data were collected from 245 enterprises and analyzed using a mixed-method approach, including descriptive statistics, Cronbach’s Alpha, EFA, and multiple linear regression. The results indicate that all components positively affect accounting information quality, with information and communication, control environment, and monitoring having the strongest impacts. The findings provide managerial implications to enhance internal control systems and improve accounting information quality.
Keywords
internal controlinternal control effectivenessaccounting information quality
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