Determinants of accounting information systems quality: Empirical evidence from Vietnam

, experts (EXPERTS) and user training 
(TRAINING), managers’ accounting knowledge (MKA), managers' IT knowledge (MKIT), information technology 
(IT), and participation of managers (MP) were statistically significant at 5% level to the quality of accounting information 
 196
systems. These factors explain up to 81% of the fluctuations in the quality of accounting information systems (R2 value 
= 81%). Among those influential factors, manager IT knowledge (MKIT), information technology, management 
participation (MP), manager accounting knowledge (MKA) were the most powerful factors. Regression coefficient value 
of MKIT, MKA and MP are 0.38; 0.38 and 0.34 respectively. This study complements previous research by having 
supported this association within Vietnamese context. Further studies may replicate this study to enhance the external 
validity of the results. 
6.2. Recommendations 
From the research results drawn above, the authors make the following suggestions to improve the quality of accounting 
information systems for companies listed on the stock exchange in Vietnam as follows: 
Firstly, fostering knowledge on accounting for managers. Being a manager, it is necessary to have clear understanding 
of the business activities. Accounting is the language of business and from this research result, accounting knowledge 
is the most important element of AIS quality. Therefore, managers need to have good knowledge of accounting in order 
to know the business situation, from which they can run a good business operation and bring high profits to the business. 
Managers need to acquire sufficient accounting knowledge. Company should also have policies that encourage managers 
to take short accounting courses with topics relevant to the business management like managerial accounting, tax 
accounting, internal control, etc. so that the manager will be proactive in managing the accounting information system. 
Secondly, enhancing information technology knowledge for managers. The knowledge is viewed as the primary 
determining factor of organizational success and is considered the foundation of competitive advantage. Manager should 
learn basic knowledge of computer science, software technology, computer engineering, information systems, computer 
and communications networks, and network information security. In addition, the specialized knowledge should be 
provided such as: research, development, processing or application of software systems; design, construction, 
installation, operation and maintenance of hardware and software components of computer systems and computer-based 
equipment systems; computer networks and communications. 
Thirdly, invest in innovation and application of modern information technology at companies. Firms with extensive 
resources may gain a competitive edge by deploying IT in support of or to strengthen their business (King et al., 1989). 
Information technology includes computers and computer software to convert, store, protect, process, transmit and 
collect information in order to develop the ability to repair, create and systems devices to provide information processing 
solutions based on personal and organizational technology required. 
Fourth, promote the participation of managers in all stages of work to develop the accounting information system. 
Managers should participate regularly and continuously in all jobs to build, operate and develop the system such as 
determining the need of developing accounting information systems and controlling information system. The 
involvement of managers in the planning, construction and operation of accounting information systems is both 
motivating, encouraging employees' work and supervising to system operate effectively. 
Fifth, open training classes for users of accounting information systems. The users of the accounting information system 
are quite diverse, including accountants, sales staff, production department, and material supply staff. The employees in 
the system need to understand their responsibilities in the system and the relationship between their work and the work 
of others in the system. The irresponsibility or carelessness of a person in the system seriously affects the operation of 
the system. Therefore, the training needs to be conducted periodically to ensure that all people in the system are proficient 
in using the system, updating the system's new points to make the system operate smoothly and bring high efficiency. 
Finally, recruitment of information technology qualified personnel 
As a graduate of Information technology who qualified can become a software developer that directly creates the 
software products, quality control of software that directly testing the quality of products created by the programmer, 
analyst system design, data management, network management, computer hardware engineering and specialist in 
management and coordination of information technology projects. 
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