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Original Research

IMPACT OF SUCCESSFUL ACCOUNTING INFORMATION SYSTEMS ON FIRM PERFORMANCE OF VIETNAMESE MANUFACTURING ENTERPRISES

PHAM NGOC TOAN 1, and LE THI THU HONG 2.

Vol 17, No 12 ( 2022 )   |  DOI: 10.5281/zenodo.7440135   |   Author Affiliation: University of Economics Ho Chi Minh City 1,2.   |   Licensing: CC 4.0   |   Pg no: 617-632   |   To cite: PHAM NGOC TOAN, and LE THI THU HONG. (2022). IMPACT OF SUCCESSFUL ACCOUNTING INFORMATION SYSTEMS ON FIRM PERFORMANCE OF VIETNAMESE MANUFACTURING ENTERPRISES. 17(12), 617–632. https://doi.org/10.5281/zenodo.7440135   |   Published on: 15-12-2022

Abstract

This study was conducted to address the objective of examining the influence of a successful accounting information system on the performance of Vietnamese manufacturing enterprises. In order to solve this goal, the thesis identifies specific research objectives including: Determining the factors affecting successful accounting information systems in Vietnamese manufacturing enterprises; Measuring the impact of factors on successful accounting information systems in Vietnamese manufacturing enterprises; Identify the components of successful accounting information systems in Vietnamese manufacturing enterprises; Examine the influence and measure the influence of successful accounting information systems on the performance of Vietnamese manufacturing enterprises. Using a mixed research method including qualitative and quantitative research, the research results show user training; cooperation/communication between departments; manager's support; continuous system improvement has an impact on successful accounting information systems; and successful accounting information systems have a positive impact on the performance of manufacturing enterprises in Vietnam. Thereby, the study brings theoretical implications and managerial implications about successful accounting information systems and its influence on business performance.


Keywords

Accounting information system, successful accounting information system, business performance.