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Abstract

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.



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Article Details

Issue: Vol 19 No 4 (2016)
Page No.: 5-20
Published: Dec 31, 2016
Section: Economics, Law and Management - Research article
DOI: https://doi.org/10.32508/stdj.v19i4.768

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Creative Commons License

Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 How to Cite
Nguyen, B. (2016). Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city. Science and Technology Development Journal, 19(4), 5-20. https://doi.org/https://doi.org/10.32508/stdj.v19i4.768

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