The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy
The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology–Organization–Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and Reso...
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-04-01
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| Series: | Economies |
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| Online Access: | https://www.mdpi.com/2227-7099/10/4/83 |
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| author | Pham Quoc Thuan Nguyen Vinh Khuong Nguyen Duong Cam Anh Nguyen Thi Xuan Hanh Vo Huynh Anh Thi Tieu Ngoc Bao Tram Chu Gia Han |
| author_facet | Pham Quoc Thuan Nguyen Vinh Khuong Nguyen Duong Cam Anh Nguyen Thi Xuan Hanh Vo Huynh Anh Thi Tieu Ngoc Bao Tram Chu Gia Han |
| author_sort | Pham Quoc Thuan |
| collection | DOAJ |
| description | The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology–Organization–Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and Resource-based theory (RBV), we proposed a research model to investigate the antecedents and influence of AIS usage in Vietnamese SMEs. This study used an online survey of individuals who work in Vietnamese SMEs for data collection. The result was assembled by applying the PLS-SEM model to test the proposed hypotheses based on 132 valid responses. First, the factors that have a significant impact on AIS usage are as follows: relative advantage; owner/manager commitment; and impact of COVID-19. Second, the research results also confirm that there is a positive relationship between AIS usage and AIS effectiveness; AIS performance has a positive impact on business performance. Research implications are to help business owners and leaders decide whether to use AIS to strengthen the company’s position and reduce the burden on departments, particularly the accounting department. |
| first_indexed | 2024-03-09T10:55:22Z |
| format | Article |
| id | doaj.art-7a0dec5415f644dab0ab8ab91bf6db5f |
| institution | Directory Open Access Journal |
| issn | 2227-7099 |
| language | English |
| last_indexed | 2024-03-09T10:55:22Z |
| publishDate | 2022-04-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Economies |
| spelling | doaj.art-7a0dec5415f644dab0ab8ab91bf6db5f2023-12-01T01:39:16ZengMDPI AGEconomies2227-70992022-04-011048310.3390/economies10040083The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging EconomyPham Quoc Thuan0Nguyen Vinh Khuong1Nguyen Duong Cam Anh2Nguyen Thi Xuan Hanh3Vo Huynh Anh Thi4Tieu Ngoc Bao Tram5Chu Gia Han6Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamFaculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, VietnamThe purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology–Organization–Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and Resource-based theory (RBV), we proposed a research model to investigate the antecedents and influence of AIS usage in Vietnamese SMEs. This study used an online survey of individuals who work in Vietnamese SMEs for data collection. The result was assembled by applying the PLS-SEM model to test the proposed hypotheses based on 132 valid responses. First, the factors that have a significant impact on AIS usage are as follows: relative advantage; owner/manager commitment; and impact of COVID-19. Second, the research results also confirm that there is a positive relationship between AIS usage and AIS effectiveness; AIS performance has a positive impact on business performance. Research implications are to help business owners and leaders decide whether to use AIS to strengthen the company’s position and reduce the burden on departments, particularly the accounting department.https://www.mdpi.com/2227-7099/10/4/83accounting information systems (AIS)AIS effectivenessAIS usageCOVID-19 |
| spellingShingle | Pham Quoc Thuan Nguyen Vinh Khuong Nguyen Duong Cam Anh Nguyen Thi Xuan Hanh Vo Huynh Anh Thi Tieu Ngoc Bao Tram Chu Gia Han The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy Economies accounting information systems (AIS) AIS effectiveness AIS usage COVID-19 |
| title | The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy |
| title_full | The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy |
| title_fullStr | The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy |
| title_full_unstemmed | The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy |
| title_short | The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy |
| title_sort | determinants of the usage of accounting information systems toward operational efficiency in industrial revolution 4 0 evidence from an emerging economy |
| topic | accounting information systems (AIS) AIS effectiveness AIS usage COVID-19 |
| url | https://www.mdpi.com/2227-7099/10/4/83 |
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