FACTORS INFLUENCING THE EFFECTIVENESS OF TREASURY AND BUDGET MANAGEMENT INFORMATION SYSTEM (TABMIS) IN STATE TREASURIES IN HO CHI MINH CITY

Abstract

Applying information technology to state budget management is one of the solutions to improve transparency in public financial management, limit disadvantages in using budgets and ensure financial security in the process of national development and integration. In particular, implementing the treasury and budget management information system (TABMIS) is an important orientation in the treasury development strategy by 2020 of the Ministry of Finance of Vietnam. This study aims to analyze the critical factors affecting the effectiveness of TABMIS in state treasuries in Ho Chi Minh City. Using quantitative research method, the findings reveal that key factors included top management commitment and support; vendor support; implementation team; ERP user involvement; Data quality; infrastructure quality; TABMIS software quality; The management policies of TABMIS system, monitoring and control environment have a positive impact on the effectiveness of the TABMIS system, in which the monitoring and control environment factor has the strongest impact.