Factors Affecting the Organization of Accounting Information Systems in Vietnamese Economic Groups

Abstract

The accounting information system is an important channel of the management information system, performing the functions of receiving and processing financial operations, analyzing and providing financial information to users for business decision making. This study employs qualitative research methods to identify factors affecting the organization of accounting information systems in the context of information technology application in Vietnamese economic groups. Data were collected from more than 120 survey questionnaires, of which 99 valid responses were used for analysis. Based on the research findings, this study proposes several recommendations to improve the organization of accounting information systems in Vietnamese economic groups.