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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/56607
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dc.contributor.authorQuynh Le, H.N.-
dc.contributor.otherNguyen, B.H.-
dc.date.accessioned2017-12-20T09:26:48Z-
dc.date.available2017-12-20T09:26:48Z-
dc.date.issued2016-
dc.identifier.urihttp://repository.kln.ac.lk/handle/123456789/16409-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/56607-
dc.description.abstractThis study was conducted to examine the impacts of effective internal control system and information technology on the quality of accounting information systems. Survey data is collected from 192 accountants, managers, employees who operate and manage the information systems in HCM city (Vietnam) in 2014. This study applies Cronbach’s Alpha coefficients, EFA methods to assess reliability and value of scale, and linear regression analysis method to test the hypotheses. The results from this study show that the quality of accounting information systems is ifluenced by the effectiveness of the internal control system as well as the application level of IT in accounting. These results can help managers enhance the quality of accounting information systems.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.relation.ispartofProceedings of the 2nd International Conference in Accounting Researchers and Educators (ICARE 2016)-
dc.subjectEffective internal control systemen
dc.subjectQuality of accounting information systemsen
dc.subjectInformation technologyen
dc.titleImpacts of effective internal control system and information technology on quality of accounting information systems: the case of Vietnamen
dc.typeConference Paperen
item.cerifentitytypePublications-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeConference Paper-
Appears in Collections:Conference Papers
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