Factors defining the effectiveness of integrated accounting information system in ERP environment – Evidence from Vietnam’s enterprises

Abstract

The value of information system (IS) in business is crucial to the future of companies but is also a prerequisite for business management. In our research, the IS value is estimated in the form of the effectiveness of integrated accounting information system (AIS) at an organizational level. This paper explores factors that define the effectiveness of integrated AIS in organizations. The survey comprises of 316 businesses operating in Vietnam that have ERP-applied. Scale measurement construction for multi-dimensional concept and exploratory factor analysis (EFA) are used to validate and interpret the BSC-based research model. The result indicates that there are three groups of second order constructs including (1) business development support, (2) organizational process improvement and (3) market demand. They all define the effectiveness of integrated AIS in an ERP environment. Each second order construct is defined by a set of first order constructs and related observed variables. The research provides business managers with a suggested model to evaluate the value of a business information system, targeting the integrated AIS in an ERP environment.