Efficiency of accounting information system in the context of information technology application: case of SMEs in Dong Nai

ABSTRACT:

In this research, the author has studied the Efficiency of the accounting information system in the context of information technology application at SMEs in Dong Nai. The author has conducted survey with 269 SMEs and analyzed using SPSS 20 the author uses convenient method by sending directly to firm .The results show that there are 6 groups of factors affecting the efficiency, including: Quick information processing system, Timely support for decision making process, Enhance working performance, Improve internal control system, Satisfy information users’ demands, Improve the quality of financial statements. From which, administrators and system users at firm can assess the accounting information system of their firm at present, thereby, come up with solutions to control the procedures to improve the quality of accounting information system at small and mediumsized enterprises.

Keywords: Information system; Accounting; Efficiency; SMEs; Dong Nai

Nguyen Van Dung (2020)

<International Conference on Finance, Accounting and Auditing (ICFAA 2020), December 19th, 2020>