IDEAS home Printed from https://ideas.repec.org/a/jfr/afr111/v8y2019i1p128.html
   My bibliography  Save this article

Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises

Author

Listed:
  • Nguyen Thanh Hung
  • Tran Thi Hong Mai
  • Nguyen Le Duc

Abstract

The purpose of this study was to determine the influence of management commitment and organizational structure to the application of the enterprise resource planning (ERP) system and its implications on the quality of the accounting information at Vietnamese Telecommunication enterprises (VTEs). In order to achieve the goal of this study, the researcher chooses to survey VTEs that uses ERP systems. A questionnaire was designed and distributed to a sample of accountants and financial managers who works at such companies. A survey with 286 usable questionnaire responses is used to test the research hypotheses. The results show that both management commitment and organizational structure affect the level of ERP application, in which management commitment is the most influential factor. In addition, the ERP application also contributes to improving the quality of accounting information. The research model used is the structure equation model (SEM).

Suggested Citation

  • Nguyen Thanh Hung & Tran Thi Hong Mai & Nguyen Le Duc, 2019. "Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises," Accounting and Finance Research, Sciedu Press, vol. 8(1), pages 128-128, February.
    • Handle: RePEc:jfr:afr111:v:8:y:2019:i:1:p:128
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/afr/article/download/14836/9117
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/afr/article/view/14836
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Siti Kurnia Rahayu, 2012. "The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices," Journal of Global Management, Global Research Agency, vol. 4(1), pages 25-52, July.
    2. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    3. Zhang, Zhe & Lee, Matthew K.O. & Huang, Pei & Zhang, Liang & Huang, Xiaoyuan, 2005. "A framework of ERP systems implementation success in China: An empirical study," International Journal of Production Economics, Elsevier, vol. 98(1), pages 56-80, October.
    4. Umble, Elisabeth J. & Haft, Ronald R. & Umble, M. Michael, 2003. "Enterprise resource planning: Implementation procedures and critical success factors," European Journal of Operational Research, Elsevier, vol. 146(2), pages 241-257, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zhu, Yan & Li, Yan & Wang, Weiquan & Chen, Jian, 2010. "What leads to post-implementation success of ERP? An empirical study of the Chinese retail industry," International Journal of Information Management, Elsevier, vol. 30(3), pages 265-276.
    2. Manisha Seth & D.P. Goyal & Ravi Kiran, 2015. "Development of a Model for Successful Implementation of Supply Chain Management Information System in Indian Automotive Industry," Vision, , vol. 19(3), pages 248-262, September.
    3. Hart O. Awa & Ojiabo Ukoha & Bartholomew C. Emecheta, 2016. "Using T-O-E theoretical framework to study the adoption of ERP solution," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1196571-119, December.
    4. Escobar-Rodríguez, Tomás & Bartual-Sopena, Lourdes, 2015. "Impact of cultural factors on attitude toward using ERP systems in public hospitals," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 127-137.
    5. Pierluigi Zerbino & Davide Aloini & Riccardo Dulmin & Valeria Mininno, 2021. "Why enterprise resource planning initiatives do succeed in the long run: A case-based causal network," PLOS ONE, Public Library of Science, vol. 16(12), pages 1-25, December.
    6. Yeh, Chung-Hsing & Xu, Yan, 2013. "Managing critical success strategies for an enterprise resource planning project," European Journal of Operational Research, Elsevier, vol. 230(3), pages 604-614.
    7. Choi, Tsan Ming & Chow, Pui Sze & Liu, Shuk Ching, 2013. "Implementation of fashion ERP systems in China: Case study of a fashion brand, review and future challenges," International Journal of Production Economics, Elsevier, vol. 146(1), pages 70-81.
    8. Mohammad AL-Zoubi & Ahmad Al-Haija, 2018. "Organization Factors for ERP Projects in a Developing Country: A Case Study Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 1-8, August.
    9. Ruivo, Pedro & Oliveira, Tiago & Neto, Miguel, 2014. "Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 166-184.
    10. Lucianetti, Lorenzo & Chiappetta Jabbour, Charbel Jose & Gunasekaran, Angappa & Latan, Hengky, 2018. "Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: Effects on organizational measurement systems and firms' performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 318-328.
    11. Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
    12. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    13. Mohammad AL-Zoubi, 2018. "The Role of Technology, Organization, and Environment Factors in Enterprise Resource Planning Implementation Success in Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 48-65, August.
    14. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.
    15. Bejjar Mohamed Ali & Boujelbene Younes, 2013. "The Impact of Information Systems on user Performance: An Exploratory Study," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(2), pages 1-10, April.
    16. Wenjuan Xu & Peiyu Ou & Weiguo Fan, 2017. "Antecedents of ERP assimilation and its impact on ERP value: A TOE-based model and empirical test," Information Systems Frontiers, Springer, vol. 19(1), pages 13-30, February.
    17. Alba Demneri KRUJA & Amelia BULLARI, 2024. "Factors critical to a successful ERP implementation: evidence from an emerging economy," Romanian Journal of Economics, Institute of National Economy, vol. 59(2(68)), pages 84-94, December.
    18. Zhang, Wenxi & Wang, Bo & Wang, Jian & Wu, Qun & Wei, Yehua Dennis, 2022. "How does industrial agglomeration affect urban land use efficiency? A spatial analysis of Chinese cities," Land Use Policy, Elsevier, vol. 119(C).
    19. Derya Findik & Berna Beyhan, 2017. "A Perceptual Measure of Innovation Performance: Firm-Level Evidence from Turkey," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 14(06), pages 1-19, December.
    20. Akca Yasar & Gokhan Ozer, 2016. "Determination the Factors that Affect the Use of Enterprise Resource Planning Information System through Technology Acceptance Model," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-91, September.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:afr111:v:8:y:2019:i:1:p:128. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.