文章基本信息

标题：Influence of Management Commitment and Organizational Structure on Application of ERP System and Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises
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作者：Nguyen Thanh Hung ; Tran Thi Hong Mai ; Nguyen Le Duc 等
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2018
卷号：8
期号：1
页码：128-137
DOI：10.5430/afr.v8n1p128
语种：English
出版社：Sciedu Press
摘要：The purpose of this study was to determine the influence of management commitment and organizational structure to the application of the enterprise resource planning (ERP) system and its implications on the quality of the accounting information at Vietnamese Telecommunication enterprises (VTEs). In order to achieve the goal of this study, the researcher chooses to survey VTEs that uses ERP systems. A questionnaire was designed and distributed to a sample of accountants and financial managers who works at such companies. A survey with 286 usable questionnaire responses is used to test the research hypotheses. The results show that both management commitment and organizational structure affect the level of ERP application, in which management commitment is the most influential factor. In addition, the ERP application also contributes to improving the quality of accounting information. The research model used is the structure equation model (SEM).
关键词：ERP system;information accounting quality;management commitment;organizational structure;Vietnam