The effectiveness of an accounting information system is evaluated through 3 elements: the quality of the provided output accounting information, the effectiveness of internal controls and the reduction in operational costs of the accounting information system. To reach the research objectives, the researchers conducted a survey with 60 enterprises listed in Vietnam Stock Market which apply Enterprises Resource Planning (ERP) system in the 2005-2016 period. The researchers employed descriptive statistics of the research sample, means value and T-test to test the research hypotheses. The findings indicate that the integration of accounting information system and ERP helps enterprises raise the quality of the provided accounting output information, increase the effectiveness of internal controls, at the same time cut and control costs of the system. This means listed companies should be encouraged to apply ERP to raise the operational effectiveness of their accounting information system as well as their entire performance
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Chia sẻ: Thục Anh | Ngày: 09/05/2022 | Lượt xem: 323 | Lượt tải: 0
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THE Members
Editor in chief
Deputy Editor in Chief
SECTRETARY OF EDITORIAL OFFICE
Editor in English
Editorial SCIENTIFIC COUNCIL
Journal of
Trade Science
C O N T E N T S
33
journal of Trade Science 5:2 (2017) 33 - 45
JOURNAL OF
TRADE SCIENCE
ISSN 1859-3666
TMU’S JTS
Riceived: 10th March 2017 Revised: 10th April 2017 Approved: 12th April 2017
he effectiveness of an accounting information system is evaluated through 3 elements: the quality of the
provided output accounting information, the effectiveness of internal controls and the reduction in oper-
ational costs of the accounting information system. To reach the research objectives, the researchers conducted
a survey with 60 enterprises listed in Vietnam Stock Market which apply Enterprises Resource Planning (ERP)
system in the 2005-2016 period. The researchers employed descriptive statistics of the research sample, means
value and T-test to test the research hypotheses. The findings indicate that the integration of accounting infor-
mation system and ERP helps enterprises raise the quality of the provided accounting output information,
increase the effectiveness of internal controls, at the same time cut and control costs of the system. This means
listed companies should be encouraged to apply ERP to raise the operational effectiveness of their accounting
information system as well as their entire performance
Key words: accounting information system(AIS), Enterprises Resource Planning (ERP) system, listed enterprises.
1. By 31/12/2016, collected by the authors
2. State Securities Committee,
From the
perspective of information system nature, the effective-
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ness of an accounting information system is presented
via the provision of useful accounting output informa-
tion to users
H01: Enterprises Resource Planning (ERP) system
does not enhance the quality of output information of
the accounting information system.
H11: Enterprises Resource Planning (ERP) system
enhances the quality of output information of the
accounting information system.
an
accounting information system is considered effective
when it raises the efficiency of internal controls over
the system
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3.
H02: Enterprises Resource Planning (ERP) system
does not enhance the effectiveness of internal controls
over the accounting information system.
H12: Enterprises Resource Planning (ERP) system
enhances the effectiveness of internal controls over the
accounting information system.
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H03:The enterprises resource planning (ERP) sys-
temdoes not contribute to reducing operational costs
of the accounting information system.
H13:The enterprises resource planning (ERP) sys-
temcontributes to reducing operational costs of the
accounting information system.
4.1. Designing questionnaires and choosing
measure scales
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4.2. Sampling and data collection methods
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: Number and origins of observation variables
: Likert scale of observation variables
1 2 3 4 5
5.1. Description of research sample
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4. https://www.hsx.vn/Modules/Listed/Web/SectorOverview?fid=8138542ddc7d47c7ae40e27206d56b40
: Surveyed enterprises as classified by industries
5.2. Testing reliability of variables in the research
5.3. Data analysis and
hypothesis testing results
5.3.1.Data analysis
and testing results of
hypotheses 1
5.3.2. Data analysis and testing results of hypothe-
ses 2
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: Personal information of surveyed objects
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: Measure scales and evaluation of measure scales
Quality of output information of accounting information system
Effectiveness of internal controls on accounting information
system
Reducing operational costs of accounting information system
5.3.3. Data analysis and testing results of hypothe-
ses 3
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: Enhancing the quality of output information of accounting information system
: Results of testing the first hypotheses
Firstly
Secondly
Thirdly
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: Effectiveness of internal controls on accounting information system
: Results of testing the second hypotheses
References:
Enterprise Resources Planning effectiveness and
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: Reducing operational costs of accounting information system
: Results of testing the third hypotheses
Organizational Performance: The case of "Jordanian
Hashemite fund for human development"
he effectiveness of the
accounting information system under the enterprise
resources planning (ERP)
Repositioning
accounting information system through effective data
quality management: A framework for reducing costs
and improving performance.
The
Impact of Accounting Information System in Planning,
Controlling and Decision-Making Processes in
Jodhpur Hotels.
The factors that support
the implementation of accounting information system:
a survey In Bandung and Jakarta's taxpayer offices.
Abu-dawleh, A. I. M., & Hamatta, H. S. A. (2012). The
Affect of Applying Accounting Information System on
the Profitability of Commercial Banks in Jordan.
Summary
Tính hieäu quaû cuûa heä thoáng thoâng tin keá toaùn ñöôïc
ñaùnh giaù qua 3 yeáu toá: chaát löôïng thoâng tin keá toaùn
ñaàu ra ñöôïc cung caáp, tính höõu hieäu cuûahoaït ñoäng
kieåm soaùt noäi boä vaø giaûm chi phí hoaït ñoäng cuûa heä
thoáng thoâng tin keá toaùn. Ñeå thöïc hieän muïc tieâu
nghieân cöùu, nhoùm taùc giaû ñaõ tieán haønh khaûo saùt taïi 60
doanh nghieäp nieâm yeát treân thò tröôøng chöùng khoaùn
Vieät Nam coù öùng duïng heä thoáng ERP trong giai ñoaïn
2005-2016. Nghieân cöùu ñaõ söû duïng thoáng keâ moâ taû
maãu nghieân cöùu, söû duïng giaù trò trung bình (means)
vaø kieåm ñònh T-test ñeå kieåm ñònh caùc giaû thuyeát
nghieân cöùu. Keát quaû cho thaáy vieäc tích hôïp heä thoáng
thoâng tin keá toaùn cuøng heä thoáng ERPgiuùp caùc DN
naâng cao chaát löôïng thoâng tin keá toaùn ñaàu ra ñöôïc
cung caáp, taêngtính höõu hieäu cuûa kieåm soaùt noäi boä,
ñoàng thôøi tieát kieäm vaø kieåm soaùt chi phí cuûa heä thoáng
hôïp lyù hôn. Qua ñoù, khuyeán khích caùc DN nieâm yeát
caàn thieát trieån khai aùp duïng heä thoáng ERP goùp phaàn
caûi thieän hieäu quaû hoaït ñoäng cuûa heä thoáng thoâng tin
keá toaùn cuõng nhö hieäu quaû hoaït ñoäng cuûa toaøn ñôn vò.
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1. Personal Profile:
2. Major research directions:
3. Publictions the author has publiched in:
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