文章基本信息

标题：The effects of accounting benefit, ERP system quality and management commitment on accountants’ satisfaction
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作者：Thanh Hung Nguyen ; Quynh Trang Nguyen ; Le Dinh Hoang Vu 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：7
期号：1
页码：127-136
DOI：10.5267/j.ac.2020.10.005
出版社：Growing Science
摘要：Enterprise Resource Planning (ERP) systems are the largest software packages of information systems adopted by many organizations all over the world. The utilization of ERP systems has been considered as a key determinant of competitive advantages. The main objective of the present study is to propose a model of the accountant’s satisfaction in using enterprise ERP systems. Data were collected by using a questionnaire survey of almost 225 accountants working from 42 large Vietnamese construction firms. The results show that accounting benefits, ERP system quality and management commitment had significant effects on accountant’s satisfaction in the ERP environment. The study also indicate that the management commitment had an impact on ERP system quality and ERP system quality had a positive relationship with accounting benefits as well. Based on these findings, implications for managers in Vietnamese construction firms in providing accounting information quality are discussed.
关键词：Accounting benefit; Accountant satisfaction; ERP system quality; Management commitment