Abstract:
This study was conducted to examine the impacts of effective internal control
system and information technology on the quality of accounting information
systems. Survey data is collected from 192 accountants, managers, employees
who operate and manage the information systems in HCM city (Vietnam) in
2014. This study applies Cronbach’s Alpha coefficients, EFA methods to
assess reliability and value of scale, and linear regression analysis method to
test the hypotheses. The results from this study show that the quality of
accounting information systems is influenced by the effectiveness of the
internal control system as well as the application level of IT in accounting.
These results can help managers enhance the quality of accounting
information systems.
