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- Title
The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy.
- Authors
Thuan, Pham Quoc; Khuong, Nguyen Vinh; Anh, Nguyen Duong Cam; Hanh, Nguyen Thi Xuan; Thi, Vo Huynh Anh; Tram, Tieu Ngoc Bao; Han, Chu Gia
- Abstract
The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology–Organization–Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and Resource-based theory (RBV), we proposed a research model to investigate the antecedents and influence of AIS usage in Vietnamese SMEs. This study used an online survey of individuals who work in Vietnamese SMEs for data collection. The result was assembled by applying the PLS-SEM model to test the proposed hypotheses based on 132 valid responses. First, the factors that have a significant impact on AIS usage are as follows: relative advantage; owner/manager commitment; and impact of COVID-19. Second, the research results also confirm that there is a positive relationship between AIS usage and AIS effectiveness; AIS performance has a positive impact on business performance. Research implications are to help business owners and leaders decide whether to use AIS to strengthen the company's position and reduce the burden on departments, particularly the accounting department.
- Subjects
VIETNAM; INDUSTRIAL efficiency; INFORMATION storage &; retrieval systems; EMERGING markets; DIFFUSION of innovations theory; INDUSTRIAL revolution
- Publication
Economies, 2022, Vol 10, Issue 4, p83
- ISSN
2227-7099
- Publication type
Article
- DOI
10.3390/economies10040083