The influence of human factors on the quality of accounting information system

Authors

  • Nguyen Thu Nha Trang
    Can Tho University, Can Tho, Viet Nam
  • Dinh Thi Ngoc Huong
    Can Tho University, Can Tho, Viet Nam
  • Huynh Dang Ngan Anh
    Can Tho University, Can Tho,

DOI:

10.46223/HCMCOUJS.econ.en.14.1.2334.2023

Keywords:

accounting information systems; human factors

JEL Classification:

M10; M40; M41; M54

Abstract

An accounting Information System (AIS) is considered one of the vital tools for managers in the context of operating, managing, as well as decision making. Thus, AIS has become an important topic for both academicians and practitioners all over the world. However, there has been little academic research on this in Vietnam in general, and Can Tho City in particular. This study focuses on assessing critical factors in terms of human factors on the quality of Accounting Information Systems (AIS) in Can Tho City. The quantitative research method was utilized. The sample size of this study was 88 observations from different companies in terms of size and industries. This study applied linear regression analysis to test the hypothesis. The result indicates that human factors have a positive effect on the quality of AIS. Therefore, the implication of this research underlines the importance of human factors to improve the quality of AIS.

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References

Analoui, F. (1997). Senior managers and their effectiveness. London, UK: Avebury.

Analoui, F. (1998). Human resource management issues in developing countries (1st ed.). New York, NY: Ashgate Publishing.

Aziz, N. M., Salleh, H., & Mustafa, N. K. (2012). People Critical Success Factors (CSFs) in Information Technology/Information System (IT/IS) Implementation. Journal of Design and Built, 5(1), 1-17.

Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core concept of accounting information system. Hoboken, NJ: John Wiley&Son.

Choe, J. (1996). The relationships among performance of accounting information systems, influence factors, and evolution level of information systems. Journal of Management Information Systems, 12(4), 215-239.

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Received: 31-05-2022
Accepted: 16-08-2022
Published: 21-07-2023

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How to Cite

Trang, N. T. N., Huong, D. T. N., & Anh, H. D. N. (2023). The influence of human factors on the quality of accounting information system. HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, 14(1), 65–75. https://doi.org/10.46223/HCMCOUJS.econ.en.14.1.2334.2023

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Copyright (c) 2023 Nguyen Thu Nha Trang; Dinh Thi Ngoc Huong; Huynh Dang Ngan Anh

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