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Factors Affecting the Organization of Accounting Information Systems in Vietnamese Economic Groups

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  • Nguyen Thi Phuong Tuyen

Abstract

The accounting information system is an important channel of the management information system, performing the functions of receiving and processing financial operations, analyzing and providing financial information to users for business decision making. This study employs qualitative research methods to identify factors affecting the organization of accounting information systems in the context of information technology application in Vietnamese economic groups. Data were collected from more than 120 survey questionnaires, of which 99 valid responses were used for analysis. Based on the research findings, this study proposes several recommendations to improve the organization of accounting information systems in Vietnamese economic groups.

Suggested Citation

  • Nguyen Thi Phuong Tuyen, 2026. "Factors Affecting the Organization of Accounting Information Systems in Vietnamese Economic Groups," Business and Economic Research, Macrothink Institute, vol. 16(1), pages 70-83, December.
    • Handle: RePEc:mth:ber888:v:16:y:2026:i:1:p:70-83
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    References listed on IDEAS

    as
    1. Zohreh Hajiha, 2011. "Effective Factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran," Information Management and Business Review, AMH International, vol. 3(3), pages 158-170.
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    More about this item

    JEL classification:

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

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