How to cite this paper
Binh, V., Tran, N., Thanh, D & Pham, H. (2020). Firm size, business sector and quality of accounting information systems: Evidence from Vietnam.Accounting, 6(3), 327-334.
Refrences
ACCA. (2019). Performance Management - Study text. London: BPP Learning Media Ltd.
Aguilar-Fernández, M. E., & Otegi-Olaso, J. R. (2018). Firm size and the business model for sustainable innovation. Sustainability, 10(12), 4785. doi: https://doi.org/10.3390/su10124785
AICPA. (1966). Statement of Basic Accounting Theory. New York: AICPA Publication.
Allahverdi, M. (2011, 12-14 Oct. 2011). A general model of accounting information systems. Paper presented at the Application of Information and Communication Technologies (AICT), 2011 5th International Conference on, Baku, Azerbaijan.
Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core concepts of accounting information systems (Eleventh ed.). Hoboken, NJ: Wiley.
Becker, G. S., & Murphy, K. M. (1992). The division of labor, coordination costs, and knowledge. The Quarterly Journal of Economics, 107(4), 1137-1160.
Binh, V. T. T. (2018). Nghiên cứu các yếu tố ảnh hưởng đến mức độ trang bị công nghệ thông tin của hệ thống thông tin kế toán doanh nghiệp [Research on factors affecting IT sophistication of accounting information system]. Paper presented at the Hội thảo khoa học quốc gia Nghiên cứu và đào tạo Kế toán, kiểm toán, Đại học Công nghiệp Hà Nội, Hà Nội.
Chalu, H. (2012). Analysis of Stakeholder Factors Influencing the Effectiveness of Accounting Information Systems in Tanzania's Local Authorities. Business Management Review, 16(1), 1-32.
Chúc, A. T. (2015). Thông tin kế toán hữu ích trong điều kiện ứng dụng CNTT [Useful accounting information in terms of IT application]. Tạp chí Tài Chính, Tháng 2.
Delone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3(1), 60-95. doi: https://doi.org/10.1287/isre.3.1.60
Delone, W. H., & McLean, E. R. (2002). Information systems success revisited. Paper presented at the System Sciences, 2002. HICSS. Proceedings of the 35th Annual Hawaii International Conference on.
Delone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9-30. doi: 10.1080/07421222.2003.11045748
Field, A. (2009). Discovering statistics using SPSS (Sage ed.). Dubai: Oriental Press.
Ghorbel, J. (2017). A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs. Journal of the Knowledge Economy, 1-30. doi: https://doi.org/10.1007/s13132-016-0439-8
Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19, 207-228. doi: https://doi.org/10.1016/j.jsis.2010.05.001
Government. (2018). Nghị định 39/2018/NĐ-CP: Quy định chi tiết một số điều của Luật hỗ trợ doanh nghiệp nhỏ và vừa [Decree no. 39/2018/NĐ-CP: Detailed regulations on some articles of the Law to support small and medium enterprises].
Hajiha, Z., & Azizi, Z. A. P. (2011). Effective factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran. Information Management and Business Review, 3(3), 158-170.
Hartmann, M., Oriani, R., & Bateman, H. (2013). The performance effect of business model innovation: An empirical analysis of pension funds The 35th DRUID Celebration Conference
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2010). Intermediate accounting: IFRS edition (Vol. 2): John Wiley & Sons.
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. M. (2019). Digital accounting: opportunities, threats and the human factor. ACRN Oxford Journal of Finance and Risk Perspectives, 8(2019)(Special Issue Digital Accounting), 1-15.
Ladewi, Y., Susanto, A., Mulyani, S., & Suharman, H. (2017). Critical Factors Accounting Information System Success Survey of State-Owned Enterprises (SOE) in Indonesia. International Journal, 10(1).
Langager, C. (2019, Apr 12, 2019). Industry vs. sector: What's the difference? Retrieved Nov 11, 2019, from https://www.investopedia.com/ask/answers/05/industrysector.asp
Meiryani. (2015). Influence Business Strategy on the Quality of Accounting Information System. International Journal of Scientific & technology research, 4(2), 80-86.
Meiryani, & Syaifullah, M. (2015). Influence Business Process On The Quality Of Accounting Information System. International Journal of Scientific & technology research, 4(1), 323-328.
Nguyen, B. N. (2018). Báo cáo tài chính của doanh nghiệp nhỏ và vừa - đối tượng sử dụng và chất lượng thông tin trên báo cáo tài chính [Finacial reporting of small and medium enterprises: users and information quality]. Tạp chí Khoa học & Đào tạo Ngân hàng, 192(tháng 5), 28-34.
Nguyen, D. T. (2013). Giáo trình phương pháp nghiên cứu khoa học trong kinh doanh [Research method in business]. Trường Đại học Kinh tế TP. Hồ Chí Minh: Nhà xuất bản Tài chính.
Nguyen, T. B. L. (2012). Xác định và kiểm soát các nhân tố ảnh hưởng chất lượng thông tin kế toán trong môi trường ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp (ERP) tại các doanh nghiệp Việt Nam [Determine and control factors affecting information quality in ERP environment in Vietnamese enterprises]. (Thesis), Trường Đại học kinh tế thành phố Hồ Chí Minh.
Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of Accounting Information System on Organizational Effectiveness: A case study of Selected Contruction Companies in Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183-189.
Petter, S., Delone, W. H., & McLean, E. R. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European journal of information systems, 17, 236-263. doi: https://doi.org/10.1057/ejis.2008.15
Romney, M. B., & Steinbart, P. J. (2015). Accounting information systems: Pearson Boston, MA.
Sačer, I. M., & Oluić, A. (2013). Information Technology and Accouting Information Systems' Quality in Croatian Middle and Large Companies. Journal of Informatiion and Organizational Sciences, 37(2), 117-126.
Sajady, H., Dastgir, M., & Nejad, H. H. (2008). Evaluation of the effectiveness of accounting information systems. International journal of information science and technology, 6(2), 49-59.
Seddon, P. B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information Systems Research, 8(3), 240-253. doi: https://doi.org/10.1287/isre.8.3.240
Seddon, P. B., & Kiew, M. Y. (1996). A Partial Test and Development of Delone and McLean's Model of IS Success. Australian Journal of Information Systems, 4(1), 90-109. doi: http://dx.doi.org/10.3127/ajis.v4i1.379
Smith, A. (1776). An inquiry into the nature and causes ofthe wealth ofnations. London: George Routledge and Sons.
Thong, J. Y. L. (1999). An integrated model of information systems adoption in small businesses. Journal of Management Information Systems, 15(4), 187-214. doi: https://doi.org/10.1080/07421222.1999.11518227
VCCI. (2017). Báo cáo thường niên doanh nghiệp Việt Nam 2016 [Annual reporting: Vietnameses Enterprises in 2016].
Weill, P., & Olson, M. H. (1989). An Assessment of the Contingency Theory of Management Information Systems. Journal of Management Information Systems, 6(1), 59-86. doi: DOI: 10.1080/07421222.1989.11517849
Whitten, J. L., & Bentley, L. D. (2007). Systems analysis and design. London: McGraw-Hill.
Yap, C. S., Soh, C. P., & Raman, K. S. (1992). Information Systems Success Factors in Small Business. OMEGA International Journal of Management Science, 20(5/6), 597-609.
Aguilar-Fernández, M. E., & Otegi-Olaso, J. R. (2018). Firm size and the business model for sustainable innovation. Sustainability, 10(12), 4785. doi: https://doi.org/10.3390/su10124785
AICPA. (1966). Statement of Basic Accounting Theory. New York: AICPA Publication.
Allahverdi, M. (2011, 12-14 Oct. 2011). A general model of accounting information systems. Paper presented at the Application of Information and Communication Technologies (AICT), 2011 5th International Conference on, Baku, Azerbaijan.
Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core concepts of accounting information systems (Eleventh ed.). Hoboken, NJ: Wiley.
Becker, G. S., & Murphy, K. M. (1992). The division of labor, coordination costs, and knowledge. The Quarterly Journal of Economics, 107(4), 1137-1160.
Binh, V. T. T. (2018). Nghiên cứu các yếu tố ảnh hưởng đến mức độ trang bị công nghệ thông tin của hệ thống thông tin kế toán doanh nghiệp [Research on factors affecting IT sophistication of accounting information system]. Paper presented at the Hội thảo khoa học quốc gia Nghiên cứu và đào tạo Kế toán, kiểm toán, Đại học Công nghiệp Hà Nội, Hà Nội.
Chalu, H. (2012). Analysis of Stakeholder Factors Influencing the Effectiveness of Accounting Information Systems in Tanzania's Local Authorities. Business Management Review, 16(1), 1-32.
Chúc, A. T. (2015). Thông tin kế toán hữu ích trong điều kiện ứng dụng CNTT [Useful accounting information in terms of IT application]. Tạp chí Tài Chính, Tháng 2.
Delone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3(1), 60-95. doi: https://doi.org/10.1287/isre.3.1.60
Delone, W. H., & McLean, E. R. (2002). Information systems success revisited. Paper presented at the System Sciences, 2002. HICSS. Proceedings of the 35th Annual Hawaii International Conference on.
Delone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9-30. doi: 10.1080/07421222.2003.11045748
Field, A. (2009). Discovering statistics using SPSS (Sage ed.). Dubai: Oriental Press.
Ghorbel, J. (2017). A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs. Journal of the Knowledge Economy, 1-30. doi: https://doi.org/10.1007/s13132-016-0439-8
Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. Journal of Strategic Information Systems, 19, 207-228. doi: https://doi.org/10.1016/j.jsis.2010.05.001
Government. (2018). Nghị định 39/2018/NĐ-CP: Quy định chi tiết một số điều của Luật hỗ trợ doanh nghiệp nhỏ và vừa [Decree no. 39/2018/NĐ-CP: Detailed regulations on some articles of the Law to support small and medium enterprises].
Hajiha, Z., & Azizi, Z. A. P. (2011). Effective factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran. Information Management and Business Review, 3(3), 158-170.
Hartmann, M., Oriani, R., & Bateman, H. (2013). The performance effect of business model innovation: An empirical analysis of pension funds The 35th DRUID Celebration Conference
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2010). Intermediate accounting: IFRS edition (Vol. 2): John Wiley & Sons.
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. M. (2019). Digital accounting: opportunities, threats and the human factor. ACRN Oxford Journal of Finance and Risk Perspectives, 8(2019)(Special Issue Digital Accounting), 1-15.
Ladewi, Y., Susanto, A., Mulyani, S., & Suharman, H. (2017). Critical Factors Accounting Information System Success Survey of State-Owned Enterprises (SOE) in Indonesia. International Journal, 10(1).
Langager, C. (2019, Apr 12, 2019). Industry vs. sector: What's the difference? Retrieved Nov 11, 2019, from https://www.investopedia.com/ask/answers/05/industrysector.asp
Meiryani. (2015). Influence Business Strategy on the Quality of Accounting Information System. International Journal of Scientific & technology research, 4(2), 80-86.
Meiryani, & Syaifullah, M. (2015). Influence Business Process On The Quality Of Accounting Information System. International Journal of Scientific & technology research, 4(1), 323-328.
Nguyen, B. N. (2018). Báo cáo tài chính của doanh nghiệp nhỏ và vừa - đối tượng sử dụng và chất lượng thông tin trên báo cáo tài chính [Finacial reporting of small and medium enterprises: users and information quality]. Tạp chí Khoa học & Đào tạo Ngân hàng, 192(tháng 5), 28-34.
Nguyen, D. T. (2013). Giáo trình phương pháp nghiên cứu khoa học trong kinh doanh [Research method in business]. Trường Đại học Kinh tế TP. Hồ Chí Minh: Nhà xuất bản Tài chính.
Nguyen, T. B. L. (2012). Xác định và kiểm soát các nhân tố ảnh hưởng chất lượng thông tin kế toán trong môi trường ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp (ERP) tại các doanh nghiệp Việt Nam [Determine and control factors affecting information quality in ERP environment in Vietnamese enterprises]. (Thesis), Trường Đại học kinh tế thành phố Hồ Chí Minh.
Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of Accounting Information System on Organizational Effectiveness: A case study of Selected Contruction Companies in Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183-189.
Petter, S., Delone, W. H., & McLean, E. R. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European journal of information systems, 17, 236-263. doi: https://doi.org/10.1057/ejis.2008.15
Romney, M. B., & Steinbart, P. J. (2015). Accounting information systems: Pearson Boston, MA.
Sačer, I. M., & Oluić, A. (2013). Information Technology and Accouting Information Systems' Quality in Croatian Middle and Large Companies. Journal of Informatiion and Organizational Sciences, 37(2), 117-126.
Sajady, H., Dastgir, M., & Nejad, H. H. (2008). Evaluation of the effectiveness of accounting information systems. International journal of information science and technology, 6(2), 49-59.
Seddon, P. B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information Systems Research, 8(3), 240-253. doi: https://doi.org/10.1287/isre.8.3.240
Seddon, P. B., & Kiew, M. Y. (1996). A Partial Test and Development of Delone and McLean's Model of IS Success. Australian Journal of Information Systems, 4(1), 90-109. doi: http://dx.doi.org/10.3127/ajis.v4i1.379
Smith, A. (1776). An inquiry into the nature and causes ofthe wealth ofnations. London: George Routledge and Sons.
Thong, J. Y. L. (1999). An integrated model of information systems adoption in small businesses. Journal of Management Information Systems, 15(4), 187-214. doi: https://doi.org/10.1080/07421222.1999.11518227
VCCI. (2017). Báo cáo thường niên doanh nghiệp Việt Nam 2016 [Annual reporting: Vietnameses Enterprises in 2016].
Weill, P., & Olson, M. H. (1989). An Assessment of the Contingency Theory of Management Information Systems. Journal of Management Information Systems, 6(1), 59-86. doi: DOI: 10.1080/07421222.1989.11517849
Whitten, J. L., & Bentley, L. D. (2007). Systems analysis and design. London: McGraw-Hill.
Yap, C. S., Soh, C. P., & Raman, K. S. (1992). Information Systems Success Factors in Small Business. OMEGA International Journal of Management Science, 20(5/6), 597-609.