Organization factors that affect the quality of cost management accounting information in Viet Nam footwear company

Abstract:

Managers always concern the quality of cost management accounting information. This study aims to propose organizational factors that affect the quality of cost management accounting information in Viet Nam footwear company. Our approach base on both qualitative and quantitative. We collect the data from 732 accountants of Viet Nam footwear company and analyzed with SPSS 22.0 software. As a result of the study, the model explaines more than 68,4%, in which human organizational factor were the most influential, followed by organizational processes, organizational internal control system, the sotfware selection and utilisation, information technology infrastructure organization, organisational culture and structure.

Keywords: Information quality, accounting information system, cost management accounting, rubber footwear.

Nguyen Van Hai, Vu Manh Chien

Proceedings of National Scientific Workshop: Research and training accounting and auditing, Industrial University of Hanoi, 9/2018, page 183 - 200, Labor - Social Publishing House, 2018. ISBN: 978 -604-65-3555-3.