THUONG MAI UNIVERSITY ---ĐÀM BÍCH HÀ NGUYEN VAN DUNG ACCOUNTING INFORMATION SYSTEM IN THE CONTEXT OF APPLYING INFORMATION TECHNOLOGY IN SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAM Majo
Trang 1THUONG MAI UNIVERSITY
-ĐÀM BÍCH HÀ
NGUYEN VAN DUNG
ACCOUNTING INFORMATION SYSTEM IN THE CONTEXT OF APPLYING INFORMATION TECHNOLOGY IN SMALL AND MEDIUM-SIZED
ENTERPRISES IN VIETNAM
Major: Accounting Code: 62.34.03.01
SUMMARY OF ECONOMIC DOCTORAL THESIS
Trang 2The work was completed at: Thuongmai University
Science instructor
1 Assoc.Prof.Dr Vu Manh Chien
2 Dr. Nguyen Tuan Duy
Reviewer 1:
Reviewer 2:
Reviewer 3:
The thesis will be protected before the thesis review board meeting at ………
The dissertation can be found at
Trang 3Thuongmai University Library
Trang 4of operation such as revenue, costs and expenses cash flow… by providinginformation to support monitoring and control (F Mitchell, GC Reid, & JASmith, 2000b) For the technical information system to play its full role, thesuitability of the technical information system is very important The relevancehas been mentioned in the research developed from the information processing(IP) theory of Galbraith (1973) Galbraith demonstrates that an organization'sinformation processing capabilities must match its information requirements inorder to deliver operational results for the organization Production and businessresults of enterprises are often measured through performance indicators(efficiency), or effectiveness in using resources to generate profits In recentyears, the evaluation of operating results does not stop at performance orefficiency indicators, but is expanded and measured by non-financial indicators,the balance in business activities BSC) or corporate social responsibility (CSR)metrics Therefore, the concept of performance is used with a more general scope
to measure many aspects of an organization's activities Achievements areachieved when businesses actively implement a modern AIS application
( Esmeray, 2016)
On a practical level
Trang 5The current situation shows that in SMEs there is little information formanagement, poor control, and ad hoc, immediate and mainly emotional decisionmaking (Perren & Grant, 2000) Many SMEs have not yet considered assessingthe use and investment of modern technologies such as AIS in their businessoperations (Kareem, 2019a) In poor and developing countries, SMEs using AISare still behind developed countries and especially the information system is notsuitable for management requirements (Ismail, 2009) However, AIS studies such
as analysis and evaluation of factors affecting the suitability of AIS in SMEs andits impact on business performance have not been conducted by many studies toinvestigation (Ismail and king, 2007) Therefore, it is necessary to explore moredeeply how SMEs perceive the importance of accounting information, andmodern accounting information systems to bring about positive results (Ismail,2009; Ismail & King , 2005, 2007)
From the theory and practice mentioned above, I carried out the topic
"Accounting information system in the context of applying informationtechnology in small and medium-sized enterprises in Vietnam" The researchthesis is meaningful in systematizing the theoretical basis of accountinginformation system as well as providing evidence based on empirical analysisdata of factors affecting the performance of accounting systems to helpbusinesses in general and SMEs in particular take appropriate measures toimprove the current AIS and improve operational results
2.1 International studies
Studies in the direction of implementing technical information systemsThe author group Salehi (2011) with the topic "Research on barriers toimplementing accounting information systems" Next, author Fitrios (2015) withthe study "Factors affecting the implementation of the Accounting InformationSystem and the Quality of Accounting Information in Indonesia Iskandar (2015)with the topic Analysis of factors affecting the success of the implementation ofaccounting information systems Recently, the author group Andarwati, Nirwanto,
Trang 6and Darsono (2018) conducted a study "Analysis of factors affecting successfulaccounting information system based on information technology on management
of small and medium enterprises”
Studies in the direction of reflecting the suitability of the accountinginformation system impact on the performance of enterprises
The study by Ismail and King (2005) carried out “Enterprise Performanceand Relevancy of AIS in SMEs in Malaysia” Also in the direction of reflectiveresearch on "AIS conformity" affecting performance Kharuddin et al (2010)investigated the impact of the relationship between AIS on the performance ofsmall and medium enterprises Next, Esmeray's study (2016) conducted a study
on "Impact of accounting information systems on corporate performance" Besidesthe study of Esparza-Aguilar, García-Pérez-de- Lema, and Duréndez (2016)conducted an analysis “Effect of AIS on the performance of Mexican micro,small and medium family firms” Similar to the approach of Kharuddin et al(2010) and Esmeray (2016) recently R Trabulsi (2018) conducted a study
“Impact of AIS on organizational performance: Context of Saudi SMEs”
2.2 Studies on AIS in Vietnam
Studies towards the organization of AIS implementation such as
Author Ho My Hanh (2013) researched the thesis "Organization of costmanagement accounting information systems in Vietnamese garmententerprises" Next is the author Vu Ba Anh (2015) researching the thesis
"Organization of accounting information systems in production and businessenterprises in terms of information technology application" Next, Nguyen ThanhHung (2017) with the study "Organization of cost management accountinginformation systems in Vietnamese telecommunications enterprises" Next,author Nguyen Van Hai (2020) with the study "Organization of cost managementaccounting information systems in Vietnamese leather and footwear enterprises"
In addition, recently author Dam Bich Ha (2020) conducted a study Research
"Organization of accounting information systems in joint stock commercialenterprises in Hanoi"
Trang 7Studies in the direction of reflecting the impact of AIS on the performance ofbusinesses.
Recently, author Vu Thi Thanh Binh (2019) conducted "Research on factorsaffecting the quality of accounting information systems in small and medium-sized enterprises in Hanoi city" This thesis has systematically systematize thetheoretical basis of AIS quality and the concept of AIS Analyze the currentsituation of factors affecting the quality of AIS and propose solutions to improvethe quality of accounting information at SMEs in Hanoi
2.3 Define research problem and research question
2.3.1 Determining the research problem
Based on an overview of researches on accounting information systems inthe country, it shows that the researches mainly go into the direction oforganization of accounting information systems in enterprises and the factorsaffecting the quality of accounting information systems There has not been anyresearch that has delved into the research to address and address the relationshipbetween the accounting information system and the performance of SMEs in thecontext of IT application These may be gaps for the author to continue doingresearch
Trang 8Overall objective: The overall objective of the study is to determine the factorsaffecting the relevance of AIS in the context of IT application, thereby affectingthe performance of small and medium enterprises in Vietnam Thereby, thestudy makes suggestions and recommendations to improve the performance ofSMEs.
Detail goal:
First: Generalizing the theoretical basis of AIS in enterprises, the constitutivefactors as well as the impact of the conformity of AIS on the achievements ofsmall and medium enterprises
Second: Survey to assess the current situation of factors affecting AIS as well asthe impact of AIS conformity on the performance of small and mediumenterprises in Vietnam
Third: Proposing solutions to improve the accounting information system in thecontext of applying information technology in order to improve the performance
of Vietnam's small and medium enterprises.4 Đối tượng và nghiên cứu
44.1 Research subjects:
The thesis focuses on studying the elements of the accounting information systemand evaluating the performance of small and medium enterprises in Vietnamoperating in the manufacturing sector
4.2 Research scope
In terms of content: The study approaches the components and suitability of theaccounting information system and the results of small and medium enterprisesoperating in the manufacturing sector
About the research space: Small and medium-sized enterprises in Vietnam, Aboutthe time of the study: Data collection of survey data 2020
Trang 95 Research Methodology
Qualitative research method is conducted through theoretical research andprevious studies related to accounting information systems in enterprises, resultsand measurement of results in enterprises Besides, combined with surveys andconsultations of experts
Quantitative research methods are designed, factoring, and data analysistechniques to build regression models Collected data includes both primary andsecondary
6 New results and contributions of the thesis
The research results of the thesis are expected to contribute both theoreticallyand practically, including as follows:
Theoretically: The study clarifies issues related to the theory of AIS, thefactors affecting the conformity of AIS, the method of measuring the conformity
of AIS in small and medium enterprises
In terms of practice: The thesis surveys and assesses the current status offactors affecting the conformity of AIS and the impact of AIS conformity on theperformance of small and medium enterprises in Vietnam in the context ofapplication of information technology The thesis also offers solutions to improvethe accounting information system in the context of applying informationtechnology in order to improve the performance of small and medium enterprises
in Vietnam
7 Structure of the thesis
In addition to the introduction, the thesis structure includes the following 4chapters:
Chapter 1 Theoretical Basis
Chapter 2 Research Methods
Chapter 3 Research results and discussion
Trang 10Chapter 4 Completing the accounting information system in the context ofinformation technology application in Vietnam's SMEs.
Trang 11CHAPTER 1 THEORETICAL BASIS
1.1 Accounting information system in business
1.1.1 Overview of information systems in enterprises
In general, Nguyen The Hung (2006) believes that a system is composed of three basic components including inputs; processing, processing (Processing); Outputs An information system (IS) is considered to be a collection of components, interrelated, that collect, manipulate, store and transmit data in the form of information and provide a response mechanism to meet a goal (Ralph M.Stair and
W Reynolds, 2010).
1.1.2 Management Information System (MIS)
Management Information Systems (MIS) is intended to provide information to assist leaders and managers in decision making and work management in an organization (R McLeod and Schell, 2007) 1.1.3 Accounting information system in enterprises
An accounting information system (AIS) is an accounting tool incorporated into the field of information systems and technology, designed to help manage and control issues related to this area financial and accounting of organizations (Nzomo, 2013).
1.1.4 The role of accounting information systems for businesses.
Accounting information systems play a vital role in the success or failure of contemporary business organizations.
1.2 The suitability of the accounting information system in the enterprise
Many studies have emphasized the need to develop a fit between business strategy and IT strategy However, so far many enterprises are still trying to achieve conformity, there are quite a few studies on conformity and especially the factors affecting conformity in SMEs The concept of relevance was mentioned for the first time in research that evolved from information processing (IP) theory by Galbraith (1973).
1.2.1 Level of IT setup in the enterprise
In the research on information systems and accounting information systems in enterprises, the IT setting level is mentioned by a number of studies Research by Raymond and Paré (1992) defines that “IT establishment level is a multidimensional structure that addresses the nature, complexity and interdependence of IT use and management within an organization office".
Trang 121.2.2 Knowledge of owners/managers
Poon and Swatman (1997) found that the majority of SME owners/managers have not received formal training in IT Similarly, the study by Chapman et al (2000) also showed that the owners/managers of SMEs often lack knowledge about IT and IS, leading to a lack of connection between the application of new technologies for different activities of enterprises, thus not developing new technologies maximize its potential benefits in small and medium enterprises.
1.2.3 Owner/manager's commitment.
DeLone (1988) argues that “commitment to the owner of a business is the key to IT implementation and adoption in small businesses” Therefore, it can be said that the role of the owner/manager in organizations is extremely large, especially in the implementation of IT adoption and decision making
in SMEs.
1.2.4 External knowledge
Research by C Yap et al (1992) suggests that external knowledge is one of the factors affecting information systems in SMEs, this factor is understood as the fact that enterprises receive advice and support , providing services for businesses in many different angles from consulting businesses to service providers and from the government.
1.3 Business performance.
1.3.1 The concept of production enterprise results.
The performance of enterprises in today's economy is a matter of great interest to researchers The concept of corporate performance in the research is still not unified, but there are some common points and are presented as follows.
Trang 131.3.2 Measuring the results of manufacturing enterprises
In the context that the operation of enterprises is always associated with the sustainable development of the business environment and the challenges of innovating the corporate governance mechanism, measuring performance becomes a topic with many meanings For now.
1.4 The relationship between the suitability of the accounting information system and the performance
of the enterprise
Previous studies have suggested that the widespread use of information is important for the survival of small and medium enterprises (Lybaert, 1998; Mitchell et al., 2000a) While a few studies have also shown a positive relationship between AIS design and the performance of large firms (Abernethy and Guthrie, 1994; Mia and Chenhall, 1994), in addition studies on the relationship The relationship between AIS design and SME performance has had mixed and in some cases contradictory results (Gorton, 1999; McMahon and Davies, 1994; Perren and Grant, 2000) and therefore requires further investigation.
1.5 Foundation theory
1.5.1 Theory of information processing
Currently, the development of science and technology, especially the development of IT, has contributed to connecting business processes in enterprises to adapt to the change of the surrounding environment More and more organizations are applying information systems (IS) in management to make the performance of work tasks more efficient.
1.5.2 Situation theory
Situation theory has been applied in the study of organizational behavior, design, efficiency, planning and management strategy Although they differ in their subject matter, they all suggest that organizational outcomes are the result of a concordance between two or more factors (Van de Ven and Drazin, 1984).
1.5.3 Systems theory
In the environment of an organization, systems theory reflects the influence of interactions between departments and divisions in an organization According to this theory, the entire organization is seen as the parent system, and the departments and divisions within the organization are subsystems within the parent system.
Conclusion Chapter 1