Organizational Factors and Quality of Accounting Information  System in Vietnam

Luong Duc Thuan; Truong Thi Thu Huong

doi:10.7187/GJAT072019-4

Authors

Luong Duc Thuan University of Economics Ho Chi Minh City, 59C Nguyen Dinh Chieu street, ward 6, district 3, Ho Chi Minh city, Vietnam
Truong Thi Thu Huong University of Economics Ho Chi Minh City, 59C Nguyen Dinh Chieu street, ward 6, district 3, Ho Chi Minh city, Vietnam

DOI:

https://doi.org/10.7187/GJAT072019-4

Keywords:

Organizational commitment, Organizational structure, Quality of accounting information system

Abstract

The study was conducted to examine the role of organizational commitment and organizational structure factors for the quality of accounting information system (AIS) in enterprises in Ho Chi Minh City. Research samples of 175 people involved those working in accounting positions in different types of company. Research data were collected primarily through a questionnaire (March, 2017 – June, 2017) 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. Result shows that the quality of AIS is influenced by organizational commitment and organizational structure. In that, organizational structure factor is more impact.

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