Factors influencing accounting information system effectiveness among small and mediumsized enterprises in Vietnam

Abstract

This article aims to present the study of factors influencing accounting information system effectiveness among SMEs in Vietnam. Based on the inheritance of previous studies, the research team suggests that there are five main factors that affect accounting information system effectiveness, including: IT Sophistication, Manager Knowledge, Manager Participation in accounting information system Implementation, Accountant Knowledge and Training for Accountant. The researches conducted a survey on 135 respondents form SMEs in Vietnam via questionnaires from December, 2022 to February, 2023. Through correlation regression testing method, the research team concluded that the aforementioned factors have impacts on accounting information system effectiveness. Based on this result, the research team proposed a number of recommendations for the improvement of accounting information system effectiveness among SMEs in Vietnam.