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The influence of human factors on the quality of accounting information system

Author

Listed:
  • Nguyen Thu Nha Trang

    (Can Tho University, Can Tho, Vietnam)

  • Dinh Thi Ngoc Huong

    (Can Tho University, Can Tho, Vietnam)

  • Huynh Dang Ngan Anh

    (Can Tho University, Can Tho)

Abstract

An accounting Information System (AIS) is considered one of the vital tools for managers in the context of operating, managing, as well as decision making. Thus, AIS has become an important topic for both academicians and practitioners all over the world. However, there has been little academic research on this in Vietnam in general, and Can Tho City in particular. This study focuses on assessing critical factors in terms of human factors on the quality of Accounting Information Systems (AIS) in Can Tho City. The quantitative research method was utilized. The sample size of this study was 88 observations from different companies in terms of size and industries. This study applied linear regression analysis to test the hypothesis. The result indicates that human factors have a positive effect on the quality of AIS. Therefore, the implication of this research underlines the importance of human factors to improve the quality of AIS.

Suggested Citation

  • Nguyen Thu Nha Trang & Dinh Thi Ngoc Huong & Huynh Dang Ngan Anh, 2024. "The influence of human factors on the quality of accounting information system," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(1), pages 65-75.
    • Handle: RePEc:bjw:econen:v:14:y:2024:i:1:p:65-75
    DOI: 10.46223/HCMCOUJS.econ.en.14.1.2334.2023
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    More about this item

    Keywords

    accounting information systems; human factors;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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