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  1. UEH Digital Repository
  2. CONFERENCE PAPERS
  3. Conference Papers

Impacts of effective internal control system and information technology on quality of accounting information systems: the case of Vietnam

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Issue Date
2016
Author
Quynh Le, H.N.
Co-Author
Nguyen, B.H.
Host Item
Proceedings of the 2nd International Conference in Accounting Researchers and Educators (ICARE 2016)
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Issue Date
2016
Author
Quynh Le, H.N.
Co-Author
Nguyen, B.H.
Metadata

Show full item record

Metadata Views

14

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0

Abstract

This 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.

Keywords
Effective internal control system, Quality of accounting information systems, Information technology
URI
http://repository.kln.ac.lk/handle/123456789/16409
http://digital.lib.ueh.edu.vn/handle/UEH/56607
Appears in Collections:Conference Papers

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Impacts of effective internal control system and information technology on quality of accounting information systems: the case of Vietnam

TweetLikeShare# Shares: 0

Metadata Views

14

Content Views

0

Issue Date
2016
Author
Quynh Le, H.N.
Co-Author
Nguyen, B.H.
Host Item
Proceedings of the 2nd International Conference in Accounting Researchers and Educators (ICARE 2016)
Metadata

Show full item record


Issue Date
2016
Author
Quynh Le, H.N.
Co-Author
Nguyen, B.H.
Metadata

Show full item record

Metadata Views

14

Content Views

0

Abstract

This 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.

Keywords
Effective internal control system, Quality of accounting information systems, Information technology
URI
http://repository.kln.ac.lk/handle/123456789/16409
http://digital.lib.ueh.edu.vn/handle/UEH/56607
Appears in Collections:Conference Papers

There are no files associated with this item.



Citation

APA    H.N., Q. L. (2016). Impacts of effective internal control system and information technology on quality of accounting information systems: the case of Vietnam. (Conference Paper). http://repository.kln.ac.lk/handle/123456789/16409
   
MLA    Quynh Le, H.N.. Impacts of effective internal control system and information technology on quality of accounting information systems: the case of Vietnam. 2016. . Conference Paper. http://repository.kln.ac.lk/handle/123456789/16409
   
Chicago    Quynh Le, H.N.. "Impacts of effective internal control system and information technology on quality of accounting information systems: the case of Vietnam. "(Conference Paper, , 2016)
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