ORGANIZATIONAL FACTORS AND QUALITY OF ACCOUNTING INFORMATION SYSTEM – IN VIETNAM

Abstract

The study was conducted to examine the role of organizational commitment and organizational structure factors for the quality of accounting information systems in enterprises in Ho Chi Minh City. Research samples of 175 people that working in accounting positions in different types of company. Research data were collected primarily through questionnaire survey (April 2004 - June 2017) and then it is used to analyze descriptive statistics and perform hypothesis testing tests through a linear regression analysis with the support of SPSS software. The result shows that the quality of the accounting information system is influenced by organizational commitment and organizational structure factors. In that, organizational structure factor is more impact.