There are many studies on the effectiveness by employing management systems and this paper tries to point out the critical components that embodied the obstacles on system deployment on the context of the emerging markets in Viet Nam. The study is conducted as an exploratory research project which uses a quantitative approach to gain insight and information of the businesses in question. The data was collected via a survey questionnaire derived from experts and focus groups. The findings of this study indicated the significant role of organizational factors such as employee participation and communication, demonstrating they were critical mediators in the given context. Upon completion of the research, we advanced the study of these factors that directly and indirectly affect the success of PMS implementation throughout the empirical approach on Vietnamese firms.

Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting information systems in business. The acceptance of accounting information systems in business could mediate the causal connection from organizational culture to accounting information quality. Nonetheless, nearly none of the projects has assessed the mediating role of the acceptance of accounting information systems in business, especially in Vietnam as a developing country. The current research tries to investigate the mediation of the acceptance of accounting information systems in business in the research model. The findings indicate that the acceptance of accounting information systems in business transmits part of the influence of organizational culture on accounting information quality. The current research could make some contributions to how executives ought to decide on organizational culture as well as on the acceptance of accounting information systems in business so that their organizational performance could be improved.