Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam
| dc.contributor.author | Quynh Le, H.N. | |
| dc.contributor.author | Nguyen, B.H. | |
| dc.date.accessioned | 2017-02-15T09:06:04Z | |
| dc.date.available | 2017-02-15T09:06:04Z | |
| dc.date.issued | 2016 | |
| dc.description.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. | en_US |
| dc.identifier.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. | en_US |
| dc.identifier.issn | 2465- 6046 | |
| dc.identifier.uri | http://repository.kln.ac.lk/handle/123456789/16409 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka | en_US |
| dc.subject | Effective internal control system | en_US |
| dc.subject | Quality of accounting information systems | en_US |
| dc.subject | Information technology | en_US |
| dc.title | Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam | en_US |
| dc.type | Article | en_US |