Evaluating the effectiveness of integrated accounting information Systems (AIS) in ERP environment of Vietnamese garment companies

the business 
sector in the market 
21.1262 7.353 0.608 
LEA4 
Encourage staff to actively solve 
problems 
21.2393 7.485 0.594 
LEA5 Allow employees to work independently 21.0436 7.658 0.592 
LEA6 Support coordination among departments 21.0656 7.021 0.702 
LEA7 
Facilitate businesses to work with each 
other 
20.8754 7.913 0.624 
Source: Data analysis result of the research 
4.2.2. Exploratory Factor Analysis (EFA) 
After Cronbach’s Alpha test, 30 observational variables were retained for further 
analysis of the EFA process. During the first EFA running, Minimize labor costs variable and 
Support for introducing new services variable presenting small load factors, respectively 0.389 
and 0.378, were eliminated. The second EFA analysis outcome shows that the observational 
variables focused on 4 research constructs with the KMO = 0.827, which is satisfactory (Hair 
et al., 2005) (Table 8). 
Cronbach's Alpha No. of variables 
0.837 7 
30 Vu Quoc Thong. Journal of Science Ho Chi Minh City Open University, 9(1), 17-35 
Table 8 
Result of the EFA factor analysis 
No. Variables 
Research constructs 
Finance Customer 
Business 
Process 
Learning 
and 
Growth 
01 FIN1 Increase business profits 0.833 
02 FIN2 Increase Return on Equity (ROE) 0.812 
03 FIN3 Increase sales revenue 0.775 
04 FIN4 Minimize operating costs 0.754 
05 FIN5 Increase Return on Investment (ROI) 0.747 
06 FIN6 Increase Return on Assets (ROA) 0.722 
07 CUS1 Support order delivery 0.801 
 Create better transaction value for 
08 CUS2 customers 0.793 
 Support interactive services with 
09 CUS3 customers 0.785 
10 CUS4 Improve customer satisfaction 0.742 
11 CUS5 Establish relationships with customers 0.708 
12 CUS6 Improve the quality of customer service 0.694 
13 BUS1 Improve productivity 0.812 
14 BUS2 Restructure the working process 0.803 
15 BUS3 Make changes in the working process 0.774 
16 BUS4 Improve the quality of decision making 0.762 
17 BUS5 Provide better production management 0.751 
 Vu Quoc Thong. Journal of Science Ho Chi Minh City Open University, 9(1), 17-35 31 
No. Variables 
Research constructs 
Finance Customer 
Business 
Process 
Learning 
and 
Growth 
18 BUS6 Support inventory management 0.738 
19 BUS7 Improve management productivity 0.722 
20 BUS8 Assist in working with suppliers 0.667 
21 BUS9 Support for better control 0.657 
22 LEA1 Improve employee motivation 0.802 
 Allow support services to be shared by all 
23 LEA2 levels in businesses 0.797 
 Support the development of the business 
24 LEA3 sector in the market 0.705 
 Encourage staff to actively solve 
25 LEA4 problems 0.694 
26 LEA5 Allow employees to work independently 0.656 
27 LEA6 Support coordination among departments 0.649 
 Facilitate businesses to work with each 
28 LEA7 other 0.573 
Rotation: Promax with Kaiser Normalization; General variance deduction: 54.722 
Bartlett test <0.05; KMO index = 0.827 
Source: Data analysis result of the research 
By EFA analysis, the author retains 28 variables grouped by 4 research constructs of the 
BSC model (Figure 8). These are significant observation variables for evaluating the 
effectiveness of integrated AIS in ERP environments of Vietnamese garment companies from 
managers’ viewpoint. 
5. Conclusions and future research 
Focusing on the evaluation of integrated AIS in an ERP environment from the 
managers’ viewpoint, this paper proposes a research model based on the BSC theory. The 
32 Vu Quoc Thong. Journal of Science Ho Chi Minh City Open University, 9(1), 17-35 
author (1) examine the status of assessing the effectiveness of integrated AIS in the ERP 
environment in Vietnamese garment companies and (2) identify the factors that determine the 
effectiveness of AIS in the ERP environment in such companies from managers’ view. The 
author studied to develop and test scales of four (04) BSC research constructs to determine the 
effectiveness of integrated AIS in ERP environments in Vietnamese garment companies. 
The results of the study presented the evaluation status of the effectiveness of integrated 
ERP-AIS in Vietnamese garment companies. Furthermore, based on the BSC theory model 
with four research constructs, the author has published 28 significant factors for assessing the 
effectiveness of integrated AIS in the ERP environment in Vietnamese garment companies from 
managers’ viewpoint (Figure 8). Hopefully, the initial results of this paper would become a 
reliable reference for future research in the field of integrated AIS in an ERP environment in 
Vietnam in the garment and other industries as well. In addition, more research must be done 
on the evaluation of integrated AIS’s effectiveness from the perspective of other stakeholders 
including AIS academic researchers, ERP-AIS solution providers and so on. 
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