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Please use this identifier to cite or link to this item: http://repository.kln.ac.lk/handle/123456789/16409
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dc.contributor.authorQuynh Le, H.N.-
dc.contributor.authorNguyen, B.H.-
dc.date.accessioned2017-02-15T09:06:04Z-
dc.date.available2017-02-15T09:06:04Z-
dc.date.issued2016-
dc.identifier.citationQuynh 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.issn2465- 6046-
dc.identifier.urihttp://repository.kln.ac.lk/handle/123456789/16409-
dc.description.abstractThis 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.language.isoenen_US
dc.publisherDepartment of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lankaen_US
dc.subjectEffective internal control systemen_US
dc.subjectQuality of accounting information systemsen_US
dc.subjectInformation technologyen_US
dc.titleImpacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnamen_US
dc.typeArticleen_US
Appears in Collections:ICARE 2016

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