This study focuses on identifying the effects of Information Technology, Corporate culture environment, Training and Education, Management Commitment, Top Management Support and Owner Knowledge to quality of accounting information system (AIS). At the same time, it determines the impact of quality of AIS on firm performance in civil engineering construction enterprises in Vietnam. Based on the questionnaires that sent to 710 Directors, Deputy Directors, Chief Accountants, Accountants, Internal Controllers, Internal Auditors of construction civil engineering enterprises, the paper employs Frequencies, Cronbach's Alpha test, Exploratory Factor Analysis (EFA), Affirmative Factor Analysis (CFA) and Structural Equation Model (SEM) for analysis. The results show that the relationships are statistically significant and the hypotheses are accepted.