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

Nguyen Thu Nha Trang; Dinh Thi Ngoc Huong; Huynh Dang Ngan Anh

doi:10.46223/HCMCOUJS.econ.en.14.1.2334.2023

14(1)2024

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

Author - Affiliation:

Nguyen Thu Nha Trang - Can Tho University, Can Tho , Vietnam

Dinh Thi Ngoc Huong - Can Tho University, Can Tho , Vietnam

Huynh Dang Ngan Anh - Can Tho University, Can Tho

Corresponding author: Nguyen Thu Nha Trang - ntntrang@ctu.edu.vn

DOI:10.46223/HCMCOUJS.econ.en.14.1.2334.2023

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

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.

JEL codes

M10; M40; M41; M54

Keywords

accounting information systems; human factors

Full Text:

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Cite this paper as:

Nguyen, T. T. N., Dinh, H. T. N., & Huynh, A. D. N. (2024). 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), 68-78. doi:10.46223/HCMCOUJS. econ.en.14.1.2334.2024

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DOI: https://doi.org/10.46223/HCMCOUJS.econ.en.14.1.2334.2023