The effectiveness of accounting information system when applying enterprise resource planning (ERP) system

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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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- 34 Journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS 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 35 journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS 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. 36 Journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS 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 37 journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS 4.2. Sampling and data collection methods 38 Journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS : Number and origins of observation variables : Likert scale of observation variables 1 2 3 4 5 5.1. Description of research sample 39 journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS 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 40 Journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS : Personal information of surveyed objects 41 journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS : 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 42 Journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS : Enhancing the quality of output information of accounting information system : Results of testing the first hypotheses Firstly Secondly Thirdly 43 journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS : Effectiveness of internal controls on accounting information system : Results of testing the second hypotheses References: Enterprise Resources Planning effectiveness and 44 Journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS : 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. 45 journal of Trade Science JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS 1. Personal Profile: 2. Major research directions: 3. Publictions the author has publiched in:

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