EFFECT OF ORGANIZATIONAL CULTURE ON QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM

Abstract

An accounting information system (AIS) is an effective tool to provide reliable and useful information for management, control, and decision-making, thereby contributing to improving the organization's overall results. The study analyzes the influence of organizational culture on AIS quality in Vietnamese small and medium enterprises (SMEs) in the context of the financial crisis. Survey data of 237 Ho Chi Minh City SMEs were collected in May 2023. The study uses SmartPLS 4.9.0.2 software to test the suitability of the research model and evaluate the importance-performance of each aspect of organizational culture to AIS quality. Research results indicate that three dimensions of organizational culture, the involvement, adaptability, and mission, have a positive and significant influence on the quality of AIS. Involvement and adaptability are essential, but the performance is lower than the other aspects. This implies that SMEs managers must improve the two aspects of involvement and adaptability to ensure that the organization achieves greater flexibility to adapt well in the context of the economic crisis.