1
INTRODUCTION
1. Rational of the research
In the context of global economic integration and profound influence of information technology (IT)
in all aspects of life and socio-economy, besides opportunities and advantages of globalization, Vietnamese
enterprises will face many challenges and difficulties that may affect objectives and operational strategies.
The process of achieving business objectives of enterprises is affected by the accounting function. In order to
fully and effectively perform these functions, the accounting information system (AIS) plays an important
role. AIS will help businesses successfully implement core business objectives and strategies by providing
useful information to managers to plan and control their business and support immediately for managers to
make management decisions (Soudani, 2012). The AIS support the managerial and processes making
decision of the manager (Gelinas et al, 2011). Therefore, it is possible to see the role and essential of AIS in
business, quality of AIS will benefit the business in the operation and provide useful information.
The AIS is a complex structure combined of many techniques and people, in which human beings are
system users (Turban et al, 2008). Employees use system via affecting the technology, equipment and
processes throughout the work process. The process of using system of employees will contribute to
improving the efficiency of the system such as solving problems faster and providing more timely
information, contributing to the development of the business value, to achieve the goal of the enterprise, for
example, the use of AIS in the ERP environment will provide information to support management in
decision making and control, which requires very high on the accounting system and ERP is an opportunity
for accountants to perform this function (Romney & Steinbart, 2015). The success of AIS is influenced by
process interaction and system users by themselves, thus showing the important role of using AIS in the
enterprise, especially the ERP is a complex and integrated of AIS and other information system (IS) in the
enterprise, so the behaviour use of AIS is more important and meaningful. According to DeLone & McLean
(2016), system quality will affect the behavior of system use of employees and thereby contribute positively
to the benefits that the system achieves. The process of using the system of employees is the basis for
enterprises to evaluate the results of their work, to improve the use of AIS on the one hand to contribute to
the interests of enterprises in improving operational efficiency, on the one hand, affect the users themselves
helps them feel confident and improve the quality of their work.
In recent years, there have been many researches that explain the use of IS based TAM or the
incorporation of TAM and success IS model, including Wixom & Todd (2005), the Saeed & AbdinnourHelm (2008) have formed a model that combines the success IS model and TAM, which has been widely


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Testing the direct impact of organizational support on the use of AIS.

-

Testing the mediating role of the perceived usefulness on the relationship between the quality of AIS
and the use of AIS.

-

Testing the mediating role of perceived usefulness on the relationship between organizational
support and the use of AIS.

3. Research subjects, respondents and research scope
3.1. Research subjects:
The research subjects of the thesis are factors influencing the use of AIS in the ERP environment in
Vietnamese enterprises.
3.2. Respondents:
In order to achieve the above mentioned research objectives, the surveyed subjects is selected are
employees involved in use directly and managers in the ERP environment at Vietnamese enterprises.
3.3. Research scope:
Surveys and data collection were conducted at Vietnamese enterprises, limited to Ho Chi Minh City
(HCMC) and some neighboring provinces, but mainly in Ho Chi Minh City. The surveyed enterprises in this
study are those who are implementing ERP systems in management, survey enterprises of various types,
sizes and sectors (excluding financial institutions).
4. Research Methodology
With the goal of testing scientific theories and evaluation of reseach definitions in specific
environment in Vietnam, to implement the project and achieve research objectives, the authors have used

factors that affect the behavior using AIS, help businesses in forecasting and improved using of AIS
of the staff, contribute to improving the efficiency of application deployment and use of AIS of ERP
in the enterprise.

-

The research results about using of AIS is the reference value for researchers, lecturers and students
in the field both accounting and business administration in Vietnam. Besides, the research results
will also be an important content should be added in the teaching material of AIS course, particularly
studies of behavior using of AIS of staff, helps for decision makers, researchers, teaching accounting
program development, training content related AIS more consistent and better quality, to be able to
keep up with the level of the countries in the region and on the world.

6. Struture of the research
Besides the introduction, the structure of the research consists of 5 chapters, including:
Introduction presents the content about why author selects this subject, research objectives, objects,
scope of research, respondents, research methods, significance of the research.
The main content of the thesis is composed of 5 chapters with the following basic contents:
Chapter 1: Overview of research related to thesis, this chapter introduces an overview of the research
situation in the world and Vietnam, related to this thesis, through which the author draws comments on these
studies and identify research gaps.
Chapter 2: The literature review, this chapter presents the concepts and issues related to IS, AIS and ERP
system. Also, this chapter demonstrates theoretical background, the definitions used in the research.
Chapter 3: Research methodology, presentation on research process, research framework, research
hypotheses and research methods applied in the thesis.
Chapter 4: Research results of research and discussion, presenting survey results on factors influencing the
use of AIS in Vietnamese enterprises. In this chapter, author presents research results of the second stage of
quantitative research is preliminary qualitative research and formal quantitative research, shows analytical
techniques for measuring the scale, evaluates research model, validates research hypotheses, and analyzes
the mediating role of research variables, compares with previous published studies for evaluation, analysis

Currently, according to the author’s understanding, there are a number of studies related to the use of
IS and assessment factors used IS performance or benefits companies, the IS in these studies are IS that it
considered in different contexts in detail, including: Baroudi et al (1986), Torkzadeh & Dwyer (1994),
Gelderman (1998), Bajaj & Nidumolu (1998), Saeed & Abdinnour-Helm (2008). The research by Wixom &
Todd (2005) related to the construction of integrated model of research behavioral using IS, the author has
combined IS success model and TAM in research factors affecting use of IS.
Research on successful IS model, sample size, scale and relationship (Petter et al, 2008). The author of
this study was applied the theory of Reasoned Action and the theory of Planned Behavior of Fishbein &
Ajzen explain why some of the IS is ready to be accepted by users the other systems. Research by Dulcic et
al (2012) on the use of Decision Support System (DSS) in business units in Croatia. With the adoption TAM
in this study, it has been shown that importance of perceived usefulness and perceived ease of use are core
factors that affect perception of using DSS, both of these features are positively related to behavioral
intentions using DSS and use DSS.
According to the author's summary about worldwide studies, there are quite a number of studies
related to the application of TAM and the IS success model in identifying factors that influence behavior of
using the ERP system. Especially, researches by Amoako-Gyampah & Salam (2004); Uzoka et al (2008),
Calisir et al (2009). With the aim of studying of factors influencing the intention to use ERP, Lee et al (2010)
also applied the TAM to implement and achieve the results. Research of Ling Keong (2012) relating to the
interpretation intend to use ERP with application model UTAUT (Unified theory of acceptance and use of
technology) and TAM. Research by Zhang et al (2013) examined the impact of three factors including:
organizational support, subjective criteria and the quality of information output to using ERP. Study of Rajan
& Baral (2015) about factors influencing the use of ERP and the impact to the last user. Research uses the
TAM and finds effects of a number of individual, organizational and technological factors on using ERP
system and its impact on the last user.


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1.1.2.

Researches involved using Accounting Information System:

satisfaction of users of AIS; (2) determine the impact of influencing factors; (3) assess differences in the
level of impact of factors affecting user satisfaction by occupation, experience and educational level. The
research by Vo Thi Hieu (2017) is based on the theory of resources with purpose of studying impact of
customer orientation, orienting competitors to the level of using management accounting information to
improve business results in Vietnam enterprises.
1.2.2.

Researches involved in IS and ERP

In Vietnam, there are also a number of studies published by authors in the journal of scientific research
to consider factors that affect successful implementation of ERP:
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The study by Nguy Thi Hien & Pham Quoc Trung (2013) on factors affecting successful
implementation of ERP in Vietnam. This study explores the factors influencing success of ERP in
Vietnam.

-

Content of research on factors influencing successful implementation of ERP in Vietnam also has
some authors, such as research by Nguyen Huu Hoang Tho (2012), Tran Duc Quy (2015) and Ngo
Duy Hinh (2013, Le Thi Kim Thoa (2011), Tran Thi Hong Oanh (2015), Nguyen Thi Hong Yen
(2016). The objective of studies is to identify and consider the key factors for successful
implementation of ERP in Vietnam.


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Research on the impact of ERP application on AIS, on internal control or impact on accounting

and presents the definitions used in this subject related to the AIS.
2.1.

Introduce about information system and accounting information system:
2.1.1.

Information system (IS):

IS are systems that help generate information for the user, a tool used by managers to carry out
analysis and decision-making related to economic activities (McLeod & Schell, 2007). The main objective of
IS in organizationl is to make organization effective and efficient (Bagranoff, 2010). According to O'Brien &
Maracas (2011), IS are understood to be an organized combination of people, hardware, software,
communications networks, data sources, policies and procedures, to carry out the collection, storage,
conversion of data into information and communication of information within an organization. Therefore, the
IS is a collection of many parts and components in a relationship with the goal of converting data into useful
information.
2.1.2.

Accounting information system (AIS):

In terms of the overall relationship with the whole organization, AIS is a component of the
organization, a special subsystem of enterprise IS, a unified structure in the organization of the use of
physical and other components to convert economic data into accounting information are intended to satisfy
the information needs of many different users to make decision. The AIS is designed to transfer data into
useful accounting reports and present these reports to internal managers and external agents. Therefore, The


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AIS also has characteristics and components of IS. According to Susanto (2013), AIS is an essential
integration of a variety of business processing systems, the integration of subsystems, link components,


Perceived ease of
use

Attitude
toward
Usage

Intention to
use

Actual
usage

Figure 2.3 TAM model (Davis, 1989)
As suggested by Davis, the motivation of user is described by relationship of three factors: perceived
ease of use, perceived usefulness, and attitude used. The TAM model has been widely applied and
developed. This model has become popular, cited in many studies on the use of IS.
In the field of IS, researchers have widely used the TAM model to study the application of different
technologies and TAM has become the most influential theory in the field of IS. Researchers have also
expanded TAM (Wixom & Todd, 2005) and research findings suggest that perceived usefulness is positively
related to use system. According to the TAM, perceived usefulness is also affected by perceived ease of use
because the system easier to use as it will be more useful and people feel easy to use, it will be more
confident in using the system.


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Perceived
usefulness


success along with the type of IS being evaluated. The initial development of this theory was made by
DeLone & McLean and was updated by the leading authors later. Nowadays, the IS success model is cited in
numerous articles of scientific research, and is considered as the most influential theory in the IS research.

Information quality
Intension to use

Use

System quality

Net impacts

User satisfaction
Service quality

Figure 2.7. Upgrading model of IS success (DeLone & McLean, 2016)
The variables in the IS success model of DeLone & McLean (2016) included:
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System quality: The desirable properties of IS, such as ease of use, flexibility, reliability, easy to
learn, time to meet the requirements, sophistication.

-

Information quality: The desired characteristics of the output information such as rationality,
reliability, comprehensiveness, completeness, consistency, usefulness and efficiency.

-


contributions and interest in the welfare of employees. Awareness of assisting supportive organizations will
be available from the organization when needed to carry out work and to face with stressful situations.
Organizational support to consider factors that increase employees’ satisfaction and evaluate performance
appraisals of increased work effort through their contributions (Rhoades & Eisenberger, 2002),
organizational support recognition as an important value for improvement employee quality, morale and job
satisfaction as well as business performance (Lee et al, 2010).
2.4.

Research definitions used in the subject:

In the research, the author uses the following research definitions:
- Quality of AIS
- Organizational support
- Perceived usefulness of AIS
- Perceived the ease of use of AIS
- Use of AIS
Using the meaning of using the IS in the IS success model of DeLone & McLean (2016), the author
identifies the use of AIS including the following aspects:


Required level: This is the basic level of use of AIS with the process and determines substance of
interaction with the user in the process. Using system in this case is mandatory when most of
processing processes established by the system work, so the system user is to support the process,
showing the interaction between the work system and the AIS.



Level of use of system features: In this respect, the measurement of the use of system features by
the user in the system work. An AIS has many different functions in the work process, people will
use the specific features of the system during the work.

scales including: quality of AIS (ASQ), training and education (TRE), work environment (WE),
communication (CO), perceived usefulness of AIS (PU), perceived ease of use of AIS (PEU), use of
AIS (ASU).

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Third, presenting the research methodology used is a two-stage quantitative approach that is a
preliminary study and a formal study. At each stage, the author clarifies research objectives,
methodology and research content, data processing tools.

3.1.

Research process:

The research process is based on the general process of research methodology in scientific theoretical
examination (Nguyen Dinh Tho, 2013). Specifically:

Related research review

Literature background
- IS
- AIS
- ERP system
- IS success theory
- TAM
- Organizational support theory

Research model

Research problem

The research model is based on relevant theories, namely:
For the TAM, the author uses relationship among external variables that affect the perceived
usefulness and the perceived ease of use of AIS. Variable perceived usefulness and perceived ease of use
AIS is considered beliefs about behavior that employees will use the system, when there is faith in action
will have an impact on attitudes and use of AIS.


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For IS success theory, the author applies the relationship between the quality of IS and the use of IS to
examine the relationship between the quality of AIS and using AIS. In the IS success model, there are three
elements, including the quality of IS, the quality of information and the quality of service affecting the use of
IS. However, when considered in AIS, the author sees the quality of AIS as the most important because of
the quality AIS will create the quality of accounting information, in general, the use of IS may require the
quality of information from other departments to promote usage behavior, the use of AIS may also need
information from the department or other systems provide, but from the author's point of view the
accuountant direct use AIS is important first to realize quality from AIS. The quality of AIS is the basis for
the employee to see if they have confidence in the objects they will use, from the beliefs they have about the
object they will use that will promote confidence in their use and will affect their usage behavior.
For organizational support theory, the author uses three specific definitions of organizational support
from this theory: training, communication and work environment, in theory, the group of factors can affect
perceived usefulness and perceived ease of use of AIS, and thus will affect the behavior using AIS
These theories are the basis for understanding the quality of AIS, understanding the organizational support
factor as well as analyzing these factors affecting the behavior of using AIS. The research model is as
follows:
Quality of AIS
H1

H3

Training and

3.3.

-

Quality of AIS

-

Training and education

-

Work environment

-

Communication

-

Perceived usefulness of AIS

-

Perceived ease to use of AIS

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Use of AIS
Research design and research methodology

-

Sample size: Determining sample size depends on many factors such as data processing techniques,
reliability; sample size is as large as possible but waste time and cost. As a result, researchers often
determine the sample size needed through empirical formulas. In the preliminary study, two data
processing techniques were used: Cronbach's Alpha coefficient analysis and EFA analysis.
According to Nguyen Dinh Tho (2013), to use EFA requires large sample size; the sample size is
usually based on the minimum size and the number of observed variables included in the analysis.
The good sample size is 100 and the observation ratio on the measurement variable is 5:1, if the best
is 10:1 or higher. In this preliminary study, the author chooses a minimum sample size of 100 to
ensure that the analysis results are reliable.

-

Selection of sampling Method: In this preliminary study, the author selected a non-probability
sampling method, namely the convenient sampling technique and sprout development.
3.3.1.3.

Data processing tools

The data processing tool used in the preliminary study consisted of two data analysis techniques, which
analyzed the reliability of the scale using the Cronbach's Alpha coefficient and test the scale with EFA. To
perform these two techniques, the author uses SPSS 22 software, after full input and cleaning of the data, the
author performs Cronbach's Alpha analysis, then performs EFA.
3.3.2.

Formal research
3.3.2.1.

Objective of formal research

in the SEM analysis. The study was conducted mainly in enterprises in Ho Chi Minh City and other
provinces from August to September 2018.
3.3.2.3.

Data processing tools

In order to achieve the detailed research objectives set out, in the formal research, the author used CFA
and CB-SEM.
Confirmatory Factor Analysis (CFA)
After analyzing EFA and having a formal measurement model. CFA analysis will help to validate the
measurement model, the required scale is good. Scales need to meet criteria that can be used in scientific
research and research testing. According to Nguyen Dinh Tho (2013), three important properties of a scale
are: (1) direction of the scale (single or multidirectional scale), (2) reliability and (3) the value of the scale.
The value of the scale consists of the main categories: content value, convergence value, differential value,
theoretical value.
Structural Equation Analysis (CB-SEM)
CB-SEM analysis is used to test the theoretical value of the scale, test the relationships in the research
model. Indicators that measure the fit of the model to market data are quite similar to the CFA analysis. In
addition, after analyzing the SEM, the author continues to implement the Bootstrap method to evaluate the
reliability of the estimates for the purpose of extending the overall study results.
Chapter 4: Findings and Discussion
This chapter focuses on the results of preliminary research and formal research. Specifically:
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The results of the preliminary study, namely the description the research sample in the preliminary
study, the results of Cronbach's Alpha coefficient analysis and the EFA. Based on the results of the
analysis, having official scale and adjustment of the research model.

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4.1.1.

Description sample of preliminary research

The sample consisted of 71 individuals (68.3%) and 33 managers use of AIS (31.7%), 37 males (35,
6%) and 67 female (64.4%). The number of respondents aged 30 to 40 was the highest at 62 (59.6%).
Qualifications account for the highest proportion (69.2%), followed by postgraduate (20.2%) and college
(10.6%). The working experience of the staff is highest, ranging from 5 to 10 years (43.3%). The working
experience under 5 years accounts for 38.5% and the working experience over 10 years is 18.3%. These
people are working in a variety of businesses, including 30 limited liability companies (42.9%), 29 jointstock companies (41.4%), and 11 enterprises including state-owned enterprises, joint venture enterprises and
private enterprises (15.7%). Regarding business activities of the enterprise, the author classifies 6 cases, the
first is the trade and services with 54.7%, the second is the production with 31.4 %, the third is the
construction with 7%, the fourth is the financial investment accounted for 4.7%, the last is the field of
education and training and other sectors with 2.4%. The size of enterprises in the sample also varies, with the
majority being large enterprises with 70%, medium enterprises accounting for 20%, small enterprises
accounting for 10%.
4.1.2.

The result of test the scales with Cronbach’s Alpha

The results show that these concepts are internally consistent. The Cronbach’s Alpha coefficients for
each of the concepts > 0.8 are very good. Observing variables with a coefficient of correlation is greater than
0.3. However, only the concept of working environment (WE) has Cronbach's Alpha lower but still > 0.6,
which is acceptable. For the concept use of AIS, if eliminating ASU1 variable, the Alpha coefficient will
increase to 0.911 (from 0.859 to 0.911), so ASU1 will be excluded from the scale of the concept use of AIS
(ASU).
4.1.3.

The result of EFA



Concept of quality of AIS (ASQ) consists of 7 observation variables (removed 2 variables)

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The concept of training and education (TRE) keeps 4 observation variables

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The concept of communication (CO) keeps 4 observation variables

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Concept perceived usefulness of AIS (PU) maintains 6 observation variables

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Concept perceived ease of use of AIS (PEU) consists of 5 observation variables (removed 1
variable).

4.2.

The concept of using of AIS (ASU) consists of 4 observation variables (removed 1 variable).
Adjusted research model

Thus, after conducting the preliminary study, the scales met the requirement of a good scale, which was
appropriate to continue the formal study. The modified research model is as follows:
Quality of AIS

H1

Hypothesis H1: The quality of AIS has a positive impact on the perceived usefulness of AIS.
Hypothesis H2: The quality of AIS has a positive impact on the perceived ease to use of AIS.
Hypothesis H3: Training and education have a positive impact on the perceived usefulness of AIS.
Hypothesis H4: Training and education has a positive impact on the perceived ease to use of AIS.
Hypothesis H5: Communication has a positive impact on the perceived usefulness of AIS.
Hypothesis H6: Communication has a positive impact on the perceived ease to use of AIS.
Hypothesis H7: The perceived ease to use of AIS has a positive impact on the perceived usefulness of AIS.
Hypothesis H8: The perceived usefulness of AIS affects positively the use of AIS.
Hypothesis H9: the perceived ease to use of AIS has positively influenced the use of AIS.
Hypothesis H0a: Perceived usefulness of AIS has an intermediary role in the relationship between the quality
of AIS and the use of AIS.
Hypothesis H0b: Perceived usefulness of AIS has an intermediary role in the relationship between training &
education the use of AIS.
Hypothesis H0c: Perceived usefulness of AIS has an intermediary role in the relationship between
communication and the use of AIS.


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4.3.

Findings of formal research
The formal study was conducted from August to September 2018, and the respondents e-mailed the

survey respondents, collecting an additional 230 responses (nearly 100%). Thus, the total sample size used in
the formal study was 230, collected from 230 individuals who participated in the survey in 107 enterprises.
4.3.1.

Description sample of formal research

The sample consisted of 230 individuals, including 164 accountants (71.3%) and 66 managers use of AIS

Factor 1 (PU): There are 6 observable variables PU1, PU2, PU3, PU4, PU5, PU6.
Factor 2 (ASQ): There are 7 ASQ1, ASQ2, ASQ3, ASQ4, ASQ5, ASQ6, ASQ7
Factor 3 (PEU): There are 4 observation variables PEU2, PEU3, PEU4, PEU5
Factor 4 (ASU): There are 4 observation variables ASU1, ASU2, ASU3, ASU4
Factor 5 (TRE): There are 4 observation variables TRE1, TRE2, TRE3, TRE4,
Factor 6 (CO): There are 4 variables that observe CO1, CO2, CO3, CO4.
4.3.4.

Test of measurement model

The scale components were further evaluated by the critical model, which had 362 degrees of freedom and
the model was suitable for market data (Chi-square/df = 1.768 <2, CFI = 0.936 > 0.9; TLI = 0.928 and
RMSEA = 0.058 0.5) are satisfactory and statistically significant, so
that the variables are convergent.

-

The results of the correlation coefficient and the difference test result show that P-value

S.E.

C.R.

P

Hypothesis
H2

PEU


0,025

H1

PU


PU


small, no statistically significant at 95% confidence level. Consequently, the estimates in the model can be
reliable.
4.3.6.

Analyzing the mediating role of perceived usefulness of AIS
In considering the mediating role of the perceived usefulness of AIS on the relationship between the

quality of AIS, training, education and communication to the use of AIS, the author conducts an intermediate
analysis to achieve research objectives. Specifically, the author will carry out the identification of the
mediating role of perceived usefulness of AIS in the following relationships:
-

Between the quality of AIS and use of AIS.

-

Between training, education and use of AIS.

-

Between communication and use of AIS.

The result:
-

Perceived usefulness of AIS does not play an important role as mediating variable for the indirect
impact of the quality of AIS on the use of AIS.

-


the same in the ERP environment.


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4.3.11. Test the relationship between qualification and the use of AIS
With the method and the results of the analysis concluded that:
-

The use of AIS for employees with graduate and postgraduate degrees is different in the ERP
environment.

-

The use of AIS for college-level with graduate and postgraduate is not different in the ERP
environment.
Chapter 5: Conclusions and implications for research

This chapter presents the conclusions of all the contents that have been implemented, proposed research
implications, and presented the constraints of the research as well as further research directions.
5.1.

Conclusions

By analyzing the research results, the author has been solved research objectives and research implications
are proposed. Specifically, the author has addressed the specific research objectives and answers to the
research questions:
-

There is a significant direct impact of the perceived usefulness of AIS and the perceived ease of use
of AIS on the use of AIS.

perceived usefulness of AIS in the relationship between quality of AIS, training and communication to use of
AIS in the ERP environment. In addition, the author examines the relationship between position, gender, age,
qualification and work experience on the use of AIS in the ERP environment.
The implementation of this research comes from the practical context in Vietnam, which is considered
to be the most important AIS in IS of enterprise, meaningful and important role in implementing accounting
and management functions. Managers make useful decisions in corporate control and management,
accounting functions play an important role in helping businesses achieve business goals and strategies.
About the context of research AIS in Vietnam, at present, according to the review of the authors' research on
AIS, only focus on the quality of AIS, there is no study on the use of AIS in enterprises. Thus, considering
both theory and practice, the study of the use of AIS is necessary and important. Studying the use of AIS in
enterprises will help to determine the level of use of AIS in employees. It identifies the factors that may
affect the use of AIS. The better the use of AIS, the more interested employees in the job, the better the


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performance, thus contributing to create effective and efficient AIS. In addition, the identification of factors
in the quality of AIS and the organizational support affect the use of AIS will help enterprises to pay more
attention to improving these factors; quality of AIS is enhanced, organizational support for staff in the use of
AIS better will positively impact their use of AIS. In order to solve the requirements, the contents of the
thesis are presented as follows:
-

Presening the rational of the research, the objectives of the research, the research subjects, the survey
subjects and the scope of the study, the overview of research methods. In addition, the author
presents the scientific and practical significance of the study.

-

Overview of research related to the thesis, the review is divided into two main sections: overseas
studies and studies in Vietnam. The review of these studies helps the author identify the research

Discussing research results and research implications, author evaluated the research results,
comparing research results with previous studies, explaining research results of this study. In
addition, the author presented the research implications and recommendations for businesses to
further improve the quality of AIS and improve organizational support, namely two factors: training
and communication. The implementation of any subject has limitations due to time, scope, and
knowledge, so the final text in this chapter addresses the limitations of research and the direction of
future research.
In summary, the author has done the research on the basis of rational scientific method and theory,

solving the research objectives and contributing meaning in science and practice in the research environment
in Vietnam. However, the topic is still limited and need to be further improved in subsequent studies.
5.2.

Theoretical implication

In addition to the implications for practical, this study adds to the theory (the academic of the study) as
follows:


21
-

Adding and providing additional empirical evidence in the application of IS success theory, TAM
model, organizational support theory in using of AIS in the ERP application environment.

-

Bổ sung bằng chứng cho thấy sự tác động của hỗ trợ tổ chức, cụ thể là huấn luyện đào tạo và sự giao
tiếp trong công việc tác động đến nhận thức tính hữu ích và nhận thức tính dễ sử dụng HTTTKT, và
khi nhân viên có nhận thức tính hữu ích và nhận thức tính dễ sử dụng HTTTKT sẽ dẫn đến hành vi

completely information, the information of the business is provided in full, timely and can be shared to all
objects that need to use information such as customers, partners, shareholders. Good quality of AIS will also
be a good source of information that shows the quality of accounting information and thus attracting the
attention of employees, customers and investors. Employees will be satisfied with AIS they have been using,
and they will be ready for their work. Their devotion to using AIS will contribute to their business and their
benefits.
Regarding the quality of AIS, there is no study analyzing the relationship between the quality of AIS
and perceived ease of use and the perceived usefulness of AIS. At present, there are researches by Nguyen
Phuoc Bao An et al (2016) is the analysis of the quality of IS that affects the perceived usefulness and
perceived ease of use of the ERP system, and the results of this study also show that the quality of IS
influences the perceived usefulness and perceived ease of use of ERP. Therefore, compared with the results
of the previous study, the results of the author are also perfectly appropriate.
Based on the research results of the author, it is necessary to improve the quality of AIS in the
enterprise. According to data analysis, the average level of the surveyed people in terms of measuring the
quality of AIS is Vietnamese enterprises is pretty good (above 3.7). Among the factors contributing to the
quality of AIS, the ease of use of AIS and the system including the necessary features and functions is the


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highest importance, so it should be promoted to improve the system that makes the system easier for users to
improve the usefulness of the system through regular system upgrades to have many useful features for the
user. The current AIS is supported by IT mainly in the environment of application of accounting software
and ERP, thus improving the quality of AIS, focus on:
-

Continue to improve the process and procedures in the process of collecting, processing, storing data
and providing information to different users, making it easy to access and use the system. These
processes should be documented and stored in a system with system documentation tools such as
data flow diagram and flowchart for each of the different processing processes but with the approve
of the manager

devices, communication to timely detect incidents and risks and take corrective measures suitable.
Enhance network security solutions, especially in the case of transfer information on the network.
When the computer-based AIS is stable and effective, the quality of AIS will be improved.

-

Improving the quality of AIS will contribute to improving the quality of accounting information. At
present, most of enterprises have applied IT in accountin, although the level of IT application in
accounting is not the same. Enterprises are applying accounting software and ERP system in their
accounting and business management. The level of IT application will affect how the data is
collected, processed and provided, thereby affecting the risk as well as the management and control
of AIS. Awareness, assessment of the possibility of errors, fraud for AIS in the computer
environment, from which important control procedures will contribute to improve the quality of AIS.
In control of AIS, focus should be on general control and application control, general control
including control activities involving the entire processing system and affect all processing
application system in the business. Application control includes policies and procedures that affect a
particular application system within the AIS. These two controls are set up and coordinated to help
ensure that AIS is effective and efficient.
When accountants feel good about AIS, there is a belief in the system, they are aware usefulness and

ease of use of the system will be better, then the use of AIS will be raised high. In particular, it is important
to improve the behavior of participants using AIS, to make it clear that the system is useful and that they


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perceived the work they do is useful to themselves and the business. Recognizing the importance of AIS in
bringing value to the company and improving the quality of AIS is an important task in the competitive
environment, improve use of AIS will effect to the efficiency of employees and support for the operation and
management of the enterprise because the function of AIS is to help businesses implement and manage
activities daily, help businesses achieve business goals and strategies.

addition, in order to contribute to the improvement of knowledge and the environment of knowledge
sharing, enterprises need to promote linkages with professional associations and education and
training organizations in training employees. With the knowledge and skills of IT, enterprises need
periodic training, maybe monthly or quarterly to help employees face new challenges, adapt to
changes in technology, because IT changes very quickly and deeply influenced in all areas including
accounting. Regularly training and updating IT knowledge in accounting and improving the use of
IT in accounting. For the ERP system, besides regular training on how to use the accounting module,
training on the process and operation of the whole system, training on how to overcome the
problems in system. Training in the ERP application environment is very important; the process of
using ERP requires good knowledge, skills and links between the modules, so staff will feel the
pressure and difficulty in use ERP, if they do not understand or grasp the mechanism operation of
the system.


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-

Assembling and supporting each other between the IT department, the data management department
and the direct department using AIS in the enterprise to create a convenient communication
environment to help employees have more knowledge and confidence in use of AIS.

-

Managers need to build and disseminate widely the views, rules, ethical values in entire
organization. The cultural environment in the organization will be the place of existence honesty and
ethical values, which will help employees to be confident in their work and communication, share
knowledge and be willing to support each other in the workplace. It will help employees feel
comfortable, easy and peace of mind in using AIS.
5.4.


employees. However, for a IS, there are many different users and users of IS can be direct or indirect, and
with the future trend, the AIS will be integrated system with all other information systems in the whole
enterprise, therefore users of the system will be more diversified, so in future research should clarify the
survey subject, conduct more surveys of groups of IS users to evaluate and compare the differences in the
relationship between factors and the use of IS.


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LIST OF SCIENTIFIC PAPERS RELATED TO AUTHOR'S TOPIC
1.

The Relationship between Quality of Accounting Information System and Usage Of Accounting
Information System In Vietnam, 2018, Journal.

2.

The Relationship Between Organizational Support And Usage Of Accounting Information System In
Vietnam, 2018, International Conference.

3.

Behavior using Enterprise Resource Planning system: Empirical research in Vietnam, 2017, Journal.