Nhân tố tác động đến cảm nhận kết quả công việc của nhân viên kế toán trong môi trường ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp – trường hợp việt nam tt

In addition, some studies on the topic of information system/ ERP systems have studied on different target groups using information system/ ERP systems such as Kanellou and Spathis 2013

MINISTRY OF EDUCATION AND TRAININGUNIVERSITY OF ECONOMICS HO CHI MINH CITY

- -

PHAM TRA LAM

FACTORS INFLUENCING PERCEIVED JOB PERFORMANCE OF ACCOUNTANT IN AN ERP ENVIRONMENT - EVIDENCE FROM VIETNAM’S ENTERPRISES

The study was complete at:

University of Economics Ho Chi Minh City

Supervisor:

Assoc Prof Dr Vo Van Nhi

Reviewer 1:

Reviewer 2:

Reviewer 3:

The dissertation will be presented to the Dissertation Board at the school level:

At … hours … day month year … The dissertation can be found at the library:

1 Introduction

1.1 Background

Information technology can change a firm’s performance It helps the firm overcome competition (Wei and Wang, 2004) Enterprise Resource Planning (ERP) was one of the IT solutions to emerge in the mid-1990s (Gunyung et al., 2009).Nowadays; it is being widely used in organizations In Vietnam, although the application of ERP began later than in developed countries, according to the 2017 Vietnam E-commerce Indicators Report, 17% of enterprises used ERP as of the end of 2016 This indicator shows that enterprises are interested in and apply ERP in Vietnam However, the rate of enterprises using ERP is still quite low It is certain that ERP has been and will be widely used as it is considered an optimal technological solution for efficient and effective information management (Francoise et al, 2009) The question is how should ERP systems be applied to be successful?

According to Markus and Tanis (2000), research on ERP

is an important topic in information system research In general, the phenomenon of ERP systems has strong conceptual connections with all major areas of information system (Markus and Tanis, 2000) Therefore, the theories and studies of information systems can be applied to studies of ERP systems This will be one of the studies that follow this trend

Job performance is an important measure of an information system’s success (Sykes et al (2014), Nah

et al (2003), Umble et al (2003)) Some studies focused

on individual job performance in an ERP environment, such as Bradford and Florin (2003), Kositanurit et al (2006), Park et al (2007), Sykes et al (2014), Sykes (2015) and Rajan and Baral (2015) However, each study found that factors affecting individual job performance

in an ERP environment were different

According to Sykes et al (2014), if ERP systems are not accepted, the job performance of employees will be lower and retrenchment rates will increase In addition,

if the job performance of individuals is low, it will adversely affect the performance of the organisation (Kositanurit et al., 2006) In accounting aspects, when applying ERP systems, the method of collecting storing, communicating and using business data in the enterprise will significantly change These changes affect the accounting (Sutton, 2006) However, studies on the impacts of ERP systems on accounting are sparse (Granlund and Malmi (2002); Sutton (2006)) In the study by Wongpinunwatana et al (2000), the authors investigated the job performance of auditors in an ERP environment In addition, some studies on the topic of information system/ ERP systems have studied on different target groups using information system/ ERP systems such as Kanellou and Spathis (2013) explores the impact of accounting benefits on the satisfaction of the user's ERP systems with two groups of IT staff and accounting staff; or Tesch et al (2003) and Ragu-Nathan

et al (2008) studied the satisfaction of stakeholders by three groups of users’s the information system including Information Systems Professional, Project Information System Administrator, and End User, This proves that

in-depth study of the stakeholders’s job performance in

an ERP environment is necessary Thus, this study inherits the studies of individual job performance in an ERP context This studylays emphasis on individuals doing accounting work because accountant are strongly influenced by ERP systems (Scapens & Jazayeri (2003), Newman and Westrup (2005)) At the same time, if accountant feel that their job performance is not as good when using ERP, they probably will not continue to work for the enterprise and consequently can lead to ERP systems failure Thus, the research topic on the accountant’s job performance the in an ERP context is necessary Inheriting the study of factors affecting the individual job performance in the information system, this study investigates the factors affecting the accountant’s perceived job performance in an ERP context

1.2 Research objectives

General objective: Investigate the key factors affecting

the perceived job performance of accountant in an ERP

context

Detail objective

- Investigate the impact of the tasks – technology fit on the perceived job performance of accountant in an ERP context

- Investigate the impact of accounting benefits on the perceived job performance of accountant in an ERP context

- Investigate the impact of perceived usefulness on the perceived job performance of accountant in an ERP context

- Investigate the impact of job satisfaction on the perceived job performance of accountant in an ERP context

1.3 Research subject and scope

- Research subject/ surveys: Individuals who perform accounting using ERP systems at Vietnamese enterprise

- Research scope: This study implemented in Vietnam The survey data was collected within 3 months, from May 2017 to August 2017

1.4 Methodology

As the research objective is to test a scientific theory, quantitative study was used in the deductive process (Nguyen Dinh Tho, 2013)

- Pilot study: Based on the concepts scale inherited

from relevant studies, a pilot study was done to examine the value and reliability of the concepts scale in the proposed research model To assess the reliability of the scale, Cronbach's Alpha was used

To evaluate the value of the scale, exploratory factor analysis (EFA) was used to evaluate two important values of the scale, namely convergence value and discriminant value (Nguyen Dinh Tho, 2013) The sample size of the pilot study is 110 individuals The results of the pilot study provided the main measurement model

- Main study: Based on the main measurement model,

the main questionnaire survey was sent to the research surveys The main study was used to examine the reliability and value of the main measurement model as well as to test hypotheses PLS_SEM was used to analyze quantitative data The sample size of the main study was 219 individuals The procedure of the main study was carried out by applying PLS_SEM at the suggestion of Hair et al (2016)

1.5 Thesis’ contribution

Contribution of study on theoretical aspects: The

results of this study add to the empirical evidence in the application of background theories including TTF and TAM model, TTF, ECM and DeLone & McLean IS Success Model Besides, the results of this study also add to the theoretical background of ERP’s success, namely, the perceived job performance of the accountant

in an ERP context It can be a valuable reference for researchers, lecturers and students in the accounting and management fields

Contribution of study on practical aspects: The

results of this study help companies who are planning to use ERP systems and ERP vendors and implementers become more knowledgeable about ERP’s success and

forecast success when using ERP systems

2 Research gaps

Foreign and Vietnamese studies related to the topics of this study are presented and commented on in Chapter 1

Based on relevant studies, research gaps are identified to clarify the need for this study Three major study groups were summarized, namely foreign studies on individual job performance in an IT environment, foreign studies of factors that may have an impact on individual job performance in an ERP environment, and Vietnamese studies related to ERP systems The factors that can affect individual job performance in an ERP context include the tasks – technology fit, accounting benefits, perceived usefulness and job satisfaction

Based on the study results, we noted:

- Because of the lack of ERP systems studies and lack

of ERP systems studies in the accounting field in Vietnam, it is the research gaps This research was conducted to provide some insights into the issues of the use of ERP systems in the accounting field

- Not many foreign studies have been done of individual job performance in an ERP environment According to the author's understanding, the study of accountant’s job performance in an ERP environment has not been researched Moreover, the factors that affect individual job performance in an ERP environment differ in different countries, so it is necessary to carry out this topic in other countries Previous studies on individual job performance in an ERP environment have proven that there can be a difference in the impact of each factor on the individual job performance of the stakeholders who are using information systems Therefore, it is necessary to conduct studies on individual job

performances in an ERP environment for various users such as administrators, IT staff, accounting staff, etc Thus, in Vietnam, it is necessary to study the perceived job performance of accountant in an ERP environment

3 The basis of the research model

- Task – technology fit (accounting task - ERP fit) is understood to be the degree of relevance between the capability of ERP systems and the tasks an accountant must perform

- Accounting benefits in an ERP environment are the positive impact of ERP systems on the information systems of the organization

- Perceived usefulness of ERP systems is understood

as the level at which the user believes ERP systems delivers good results for their work

- Job satisfaction of an accountant in an ERP environment is understood to be a combination of different aspects of accounting work from using an

ERP that makes accountant satisfied with ERP systems

3.2 Background theories

This study utilizes for background theories, namely Task

- Technology Fit Model (TTF), TAM and TTF models combined, Expectation–Confirmation Model (ECM), and DeLone and McLean IS Success Model

Because of the relevance between the analysis unit of this study and those theories, they are used for this study The analysis unit of this study is individual, whereas the background theories, namely TAM and TTF models combined, and ECM are focused on the individual; the others, namely TTF and DeLone and McLean IS Success Model, are focused on both the individual and organization The reasons for the specific application of each theoretical background are presented in table 2.2

Table 2.2 Synthesis of the use of background theories for this study

Accounting tasks – ERP

fit -> perceived job

satisfaction

TTF, TAM and TTF models combined, DeLone and McLean

IS Success Model (2013) Accounting benefits ->

perceived job performance

DeLone and McLean IS Success Model (2003)

Percieved usefullness ->

perceived job performance

TAM and TTF models combined, ECM, DeLone and McLean IS Success Model (2013)

Job satisfaction ->

perceived job performance

ECM, DeLone and McLean IS Success Model (2003)

3.3 Research hypothesis

Based on three theories including TTF, TAM and TTF models combined, and the DeLone and McLean IS Success Model (2013), this study develops the H1 hypothesis This hypothesis is also supported by several studies, such as Norzaidi et al (2009), Teo and Bing (2008), Kositanurit et al (2006), D'Ambra and Wilson (2004a), D'Ambra and Wilson (2004b), Belanger et al (2001), Wongpinunwatana et al (2000), Goodhue et al (1997), Goodhue and Thompson (1995), Goodhue (1995) In particular, Staples and Seddon (2004) show that TTF has an impact on individual job performance in both kinds of IT use, voluntary and mandatory In this study, if an enterprise is using an ERP system, employees are required to use it So Staples and Seddon (2004) strongly support the H1 hypothesis

H1: The task – technology fit has a positive effect on the perceived job performance of accountant in an ERP environment

Based on the DeLone and McLean IS Success Model (2003), this study has the following hypothesis:

H2: Accounting benefits have a positive effect on the perceived job performance of accountant in an ERP environment

According to Table 2.2, based on three theories, namely TAM and TTF models combined, ECM and DeLone and McLean IS Success Model (2013), this study develops the H3 hypothesis H3 hypothesis is also supported by

studies by Rajan and Baral (2015), Escobar-Rodríguez and Bartual-Sopena (2014), Sternad and Bobek (2013), Soto-Acosta et al (2013), Elkhani et al (2013), Zhang et

al (2012), Keong et al (2012), Norzaidi et al (2009), Youngberg et al (2009), Calisir et al (2009), Lee et al (2009), Chang (2008), Wu et al (2007), Ramayah and May-Chiun Lo (2007), Seymour et al (2007) and Amoako-Gyampah and Salam (2004) Because these studies have shown that the perceived usefulness of the information system/ ERP has a positive impact on user behavior, the user behavior has an impact on the job performance (Rajan and Baral, 2015) In addition, Goodhue (1995) demonstrated that the perceived usefulness of the information system has a positive impact on the individual job performance in the IT context

H3: Perceived usefulness of ERP systems has a positive effect on the perceived job performance of accountant in an ERP environment

Beside the DeLone and McLean IS Success Model (2013) and ECM, the study of Sykes (2014) demonstrates that job satisfaction affects employee’s job performance in an ERP environment Based on these backgrounds, this study proposes the H4 hypothesis Additional, supporting H3, many studies in the field of psychology find individual job satisfaction influencing job performance (Judge et al., 2001) According to Igbaria and Tan (1997), the job satisfaction of IS users has a strong impact on their job performance Etezadi-