MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMICS HO CHI MINH CITY
----------

PHAM TRA LAM

FACTORS INFLUENCING PERCEIVED JOB
PERFORMANCE OF ACCOUNTANT IN AN ERP
ENVIRONMENT - EVIDENCE FROM
VIETNAM’S ENTERPRISES

Major : Accountancy
Code

: 9340301

PhD THESIS - SUMMARY

Ho Chi Minh City - 2018


The study was complete at:

University of Economics Ho Chi Minh City
Supervisor:

Assoc. Prof. Dr. Vo Van Nhi

Reviewer 1: ..................................................................
......................................................................................
Reviewer 2: ..................................................................

According to Markus and Tanis (2000), research on ERP
is an important topic in information system research. In
general, the phenomenon of ERP systems has strong
conceptual connections with all major areas of
information system (Markus and Tanis, 2000).
Therefore, the theories and studies of information
systems can be applied to studies of ERP systems. This
will be one of the studies that follow this trend.
Job performance is an important measure of an
information system’s success (Sykes et al. (2014), Nah
et al. (2003), Umble et al. (2003)). Some studies focused

1


on individual job performance in an ERP environment,
such as Bradford and Florin (2003), Kositanurit et al.
(2006), Park et al. (2007), Sykes et al. (2014), Sykes
(2015) and Rajan and Baral (2015). However, each study
found that factors affecting individual job performance
in an ERP environment were different.
According to Sykes et al. (2014), if ERP systems are not
accepted, the job performance of employees will be
lower and retrenchment rates will increase. In addition,
if the job performance of individuals is low, it will
adversely affect the performance of the organisation
(Kositanurit et al., 2006). In accounting aspects, when
applying ERP systems, the method of collecting storing,
communicating and using business data in the enterprise
will significantly change. These changes affect the

ERP systems failure. Thus, the research topic on the
accountant’s job performance the in an ERP context is
necessary. Inheriting the study of factors affecting the
individual job performance in the information system,
this study investigates the factors affecting the
accountant’s perceived job performance in an ERP
context.
1.2. Research objectives
General objective: Investigate the key factors affecting
the perceived job performance of accountant in an ERP
context.
Detail objective
-

-

Investigate the impact of the tasks – technology fit on
the perceived job performance of accountant in an
ERP context.
Investigate the impact of accounting benefits on the
perceived job performance of accountant in an ERP
context.

3


-

Investigate the impact of perceived usefulness on the
perceived job performance of accountant in an ERP


4


-

Main study: Based on the main measurement model,
the main questionnaire survey was sent to the
research surveys. The main study was used to
examine the reliability and value of the main
measurement model as well as to test hypotheses.
PLS_SEM was used to analyze quantitative data. The
sample size of the main study was 219 individuals.
The procedure of the main study was carried out by
applying PLS_SEM at the suggestion of Hair et al.
(2016).
1.5. Thesis’ contribution
Contribution of study on theoretical aspects: The
results of this study add to the empirical evidence in the
application of background theories including TTF and
TAM model, TTF, ECM and DeLone & McLean IS
Success Model. Besides, the results of this study also
add to the theoretical background of ERP’s success,
namely, the perceived job performance of the accountant
in an ERP context. It can be a valuable reference for
researchers, lecturers and students in the accounting and
management fields.
Contribution of study on practical aspects: The
results of this study help companies who are planning to
use ERP systems and ERP vendors and implementers

individual job performance in an ERP environment.
According to the author's understanding, the study of
accountant’s job performance in an ERP environment
has not been researched. Moreover, the factors that
affect individual job performance in an ERP
environment differ in different countries, so it is
necessary to carry out this topic in other countries.
Previous studies on individual job performance in an
ERP environment have proven that there can be a
difference in the impact of each factor on the
individual job performance of the stakeholders who
are using information systems. Therefore, it is
necessary to conduct studies on individual job

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performances in an ERP environment for various
users such as administrators, IT staff, accounting
staff, etc. Thus, in Vietnam, it is necessary to study
the perceived job performance of accountant in an
ERP environment.
3. The basis of the research model
3.1. Research concepts
The perceived job performance of accountant in an ERP
environment is that an accountant feels that with the help
of ERP systems he/she can improve a range of
performance outcomes.
This study explores the impact of four factors, including
the task and technology fit (accounting task and ERP

systems.
3.2. Background theories
This study utilizes for background theories, namely Task
- Technology Fit Model (TTF), TAM and TTF models
combined, Expectation–Confirmation Model (ECM),
and DeLone and McLean IS Success Model.
Because of the relevance between the analysis unit of
this study and those theories, they are used for this study.
The analysis unit of this study is individual, whereas the
background theories, namely TAM and TTF models
combined, and ECM are focused on the individual; the
others, namely TTF and DeLone and McLean IS
Success Model, are focused on both the individual and
organization. The reasons for the specific application of
each theoretical background are presented in table 2.2.
Table 2.2. Synthesis of the use of background theories
for this study
Relations
Accounting tasks – ERP
fit -> perceived job
satisfaction
Accounting benefits ->
perceived job performance
Percieved usefullness ->
perceived job performance

Job
satisfaction
->
perceived job performance

(2004a), D'Ambra and Wilson (2004b), Belanger et al.
(2001), Wongpinunwatana et al. (2000), Goodhue et al.
(1997), Goodhue and Thompson (1995), Goodhue
(1995). In particular, Staples and Seddon (2004) show
that TTF has an impact on individual job performance in
both kinds of IT use, voluntary and mandatory. In this
study, if an enterprise is using an ERP system,
employees are required to use it. So Staples and Seddon
(2004) strongly support the H1 hypothesis.
H1: The task – technology fit has a positive effect on
the perceived job performance of accountant in an
ERP environment.
Based on the DeLone and McLean IS Success Model
(2003), this study has the following hypothesis:
H2: Accounting benefits have a positive effect on the
perceived job performance of accountant in an ERP
environment.
According to Table 2.2, based on three theories, namely
TAM and TTF models combined, ECM and DeLone and
McLean IS Success Model (2013), this study develops
the H3 hypothesis. H3 hypothesis is also supported by

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studies by Rajan and Baral (2015), Escobar-Rodríguez
and Bartual-Sopena (2014), Sternad and Bobek (2013),
Soto-Acosta et al. (2013), Elkhani et al. (2013), Zhang et
al. (2012), Keong et al. (2012), Norzaidi et al. (2009),
Youngberg et al. (2009), Calisir et al. (2009), Lee et al.

H4: Job satisfaction has a positive effect on the
perceived job performance of accountant in an ERP
environment.
3.4. Control variables
Number of ERP’s modules implemented and ERP
cost
In Kanellou and Spathis (2013), the number ERP’s
modules implemented and ERP systems cost are
considered as control variables for the user satisfaction.
The research results show that the number ERP’s
modules implemented does not affect the user
satisfaction in Greek, whereas ERP systems cost has an
impact on user satisfaction. According to Kanellou and
Spathis (2013), this discovery is contrary to some
previous studies. For example, according to Truman
(2000) and Barki and Pinsoneault (2005), the integration
of ERP systems (the number of ERP’s modules
implemented) has a positive impact on the outcome.
According to Ehie and Madsen (2005), the costs and
budgets for ERP systems are closely correlated with
ERP systems success. As such, there are conflicting
conclusions about the impact of the number of ERP
modules implemented and ERP systems cost to ERP
systems success in general and the user satisfaction in
particular. In addition, studies such as Spathis (2006),
Sumner (2000), Santamaria-Sanchez et al. (2010), Céu
Alves and Matos (2013), Chapman and Kihn (2009)

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Mitakos (2010), Mahmood (2000), Susarla et al. (2003),

13


Sykes et al. (2014), Sykes (2015) and Brown et al.
(2008). In order to exam the accountant’s personal
characteristics
influencing
the
perceived
job
performance, this study examines whether the individual
characteristics of accountant as a control variable that
the impact on the perceived job performance in an ERP
context.
3.5. Research model
A proposed model (Figure 2.6) and a competitive model
(Figure 2.8) are based on the arguments in section 3.2,
3.3 and 3.4.
Task –
technology fit

H1
)
(+

Accounting
benefits


This study examines a competitive model by adding
three hypotheses, focusing on the interaction between
the four factors that are assumed to affect the perceived
job performance of accountant in an ERP context.

14


H1(+)
Accounting
benefits

H
Task –
technology fit

5

H6 (+)

Personal characteristics

H2

)
(+
Perceived
usefulness

Education

follows:
H5: The task – technology fit has a positive effect on
the accounting benefits in an ERP environment.
Based on TTF, TAM and TTF models combined and
some studies such as Norzaidi et al. (2009), Tjahjono
(2009), Chang (2008), Wu et al. (2007), Klopping and
McKinney (2004), Dishaw and Strong (1999), Goodhue
(1995), H6 hypothesis is stated as follows:
H6: The task – technology fit has a positive effect on
the perceived usefulness in an ERP environment.
Based on TTF and Belanger et al. (2001), the H7
hypothesis was developed:
H7: The task – technology fit has a positive effect on
the job satisfaction of accountant in an ERP
environment.

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4. Measures of Constructs
This study accepted scale of the perceived job
performance of accountant in an ERP environment
(PER) from Goodhue and Thompson (1995) (TTF). PER
is a first – order construct and reflective measures.



PER1. ERP systems system has a positive impact on
my productivity in my job
PER2. ERP systems is an important aid to me in the

inconvenient down times which makes it harder to
do my work
ERP systems I use is subject to frequent system
problems and crashes
It is easy to learn how to use ERP systems

16


EOU2
TRAI

ERP systems I use is convenient and easy to use
There is not enough training for me or my staff on
how to find, understand, access or use ERP
systems system

We measured the accounting benefits in ERP
environment (ACBNE) from Kanellou and Spathis
(2013) that captures the five dimensions. ACBNE is a
high – order construct and reflective – reflective
measures.
HD

TC

QT

CP


ERP gathers data easier
IT3
ERP processes results more quickly

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IT4
IT5

ERP produces results easier
ERP is more flexible in general

The perceived usefulness (PU) was measured with 6
items adapted from the TAM model. PU is a first – order
construct and reflective measures.
PU1
PU2
PU3
PU4
PU5
PU6

Using
ERP systems in my job increased my
productivity
I found ERP systems useful in my job
Using ERP systems improved my job performance
Using ERP systems enhanced my effectiveness on the
job.



getting ahead in this organization in the future

In this study, the number of ERP’s modules
implemented (NUMBER) and ERP systems costs
(COST) are measured as follows:
NUMBER

Total number of ERP’s modules implemented

COST

Ratio of ERP system cost/ revenue
< 1%; 1% - 2%; over 2% - 3,5%; over 3,5% 6%; > 6%

Personal characteristics of users include educational
level, age, gender and computer experience are measured
according Mitakos et al. (2010).
 AGE: < 35, 35 – 45, > 45
 GENDER: Male, Female
 EDU: PhD or master in accounting, bachelor in
accounting, college – level in accounting, others
 EXPER: The number of years of an accountant
has worked with ERP systems
5. Results of research
The pilot study was conducted in May 2017. The sample
size was 110 individuals from 13 firms and the data
analysis techniques used were Cronbach's Alpha and
EFA. The results show that accounting benefits in an

H4 are supported). In addition, competitive model test
results also show the task – technology fit has a
significant impact on the accounting benefits, perceived
usefulness and job satisfaction of accountant in ERP
context (H5, H6 and H7 are supported).
In order to determine the model’s predictive power, the
R2 test results show that both the proposal model and the
competitive model have high prediction accuracy of up
to 71.6% and 72.1% for the perceived job performance
of accountant in an ERP context. In addition, both the

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proposal model and the competitive model have good
predictability based on Q2 test results. According to the
effect size f2 test, it can be concluded that the perceived
usefulness, task –technology fit and job satisfaction of
accountant have a major, medium and minor effect
respectively on the perceived job performance of
accountant in an ERP context. Similarly, the results of
the q2 scale effect test also show the factors including the
perceived usefulness, task – technology fit, and job
satisfaction can forecast the perceived job performance
of accountant in an ERP context appropriately.
From the test results of the structural model, the
competitive model should be considered as a more
effective model in determining the relationship between
the research concepts.
Two additional contents were carried out in the main

-

-

-

Expanding the scope of the survey with different ERP
users.
Researcher can collect data through supervisors of
employees to measure the job performance of the
employees in an ERP context.
Relevant background theories should be explored and
additional factors should be added to the research
model when studying the factors affecting the job
performance of employees in an ERP context.
Examination of other relationships than those tested
in the competitive model of this study.
The current research model of this research can be
developed by link the effects of the individual job
performance on the organization performance in an
ERP context.

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LIST OF RELATING RESEARCH OF
THIS THESIS’ AUTHOR
---------Nguyen Phuoc Bao An, Pham Tra Lam, Luong Duc
Thuan (2017). Usage behavior of enterprise resource
planning system: an empirical study in Vietnam.