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文章基本信息

  • 标题:Organizational Factors and Quality of Accounting Information System in Vietnam
  • 本地全文:下载
  • 作者:Luong Duc Thuan ; Truong Thi Thu Huong
  • 期刊名称:Global Journal Al-Thaqafah
  • 印刷版ISSN:2232-0474
  • 电子版ISSN:2232-0482
  • 出版年度:2019
  • 卷号:9
  • 期号:1
  • 页码:49-58
  • 出版社:Kolej Universiti Islam Sultan Azlan Shah
  • 摘要:The study was conducted to examine the role of organizational commitment and organizational structure factors for the quality of accounting information system (AIS) in enterprises in Ho Chi Minh City. Research samples of 175 people involved those working in accounting positions in different types of company. Research data were collected primarily through a questionnaire (March, 2017 – June, 2017) and then it is used to analyze descriptive statistics and perform hypothesis testing tests through a linear regression analysis with the support of SPSS software. Result shows that the quality of AIS is influenced by organizational commitment and organizational structure. In that, organizational structure factor is more impact.
  • 关键词:Organizational Commitment; Organizational Structure; Quality of Accounting Information System
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