MODEL EVALUATE ALIGNMENT OF ACCOUNTING INFORMATION SYSTEM EFFECT TO FIRM PERFORMANCE

Abstract

In the context of Vietnam is opening to integrate with the region and the world, most of Vietnamese enterprises have a trend more and more to consider much more about the Accounting information system (AIS) to enhance the firm performance (P) and competitive ability of firm on the market. The authors had used the qualitative methods combined the quantitative methods to research building the model evaluate the impact and levels of contribution of factors - information request (IR) and information capacity (IC) meet IR in alignment of accounting information system (AIS). Measuring and evaluating level of impact of AIS alignment to the bussines efficiency of firm. The research results with 232 enterpries have been operating at focal-point economic areas of Vietnamese south: Ho Chi Minh City, provinces: Dong Nai, Binh Duong, Ba Ria Vung Tau, Long An, Tay Ninh showed that factors are IR and IC either affected & contributed positively to AIS alignment, finally AIS alignment impacted strongly to firm performance (P). Since then, the authors give some suggestion about the orientation of building and developing the Accounting information system that can handle and meet Administrators’ information demands, contributing to enhance firm performance of Vietnam enterprises in the integration period.