A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises

A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises

In this study, we analyzed the role of accounting information security control in influencing the internal control’s effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing relevant...

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Bibliographic Details
Main Authors: Vuong Thi Thanh Nhan, Nguyen Ngoc Khanh Dung, Tran Phuoc
Format: Article
Language:English
Published: Elsevier 2025-03-01
Series:Journal of Open Innovation: Technology, Market and Complexity
Subjects:
Accounting information security
Effectiveness of internal control
Technology acceptance theory
Vietnamese enterprises
Open innovation
Online Access:http://www.sciencedirect.com/science/article/pii/S2199853125000058

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http://www.sciencedirect.com/science/article/pii/S2199853125000058

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