ASSESSING SOME FACTORS INFLUENCE QUALITY OF ACCOUNTING INFORMATION SYSTEM – IN VIETNAM

Abstract

The study was conducted to examine the role of user involvement accounting information system, external expert and organizational structure factors for the quality of accounting information systems in enterprises in Ho Chi Minh City. Research samples of 175 people that working in accounting positions in different types of company. Research data were collected primarily through questionnaire survey (April, 2018 – July, 2018) and then it is used to analyze descriptive statistics and perform hypothesis testing tests through a linear regression analysis with the support of SPSS software. The result shows that the quality of the accounting information system is influenced by user involvement accounting information system and organizational structure factors with the level of impact is similar.