Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam
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Date
2016
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Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka
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.
Description
Keywords
Effective internal control system, Quality of accounting information systems, Information technology
Citation
Quynh Le, H.N. and Nguyen, B.H. 2016. Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam. In Proceedings of the 2nd International Conference in Accounting Researchers and Educators (ICARE 2016), 11th January 2017. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.