Research on factors affecting the quality of accounting information systems in civil engineering construction enterprises in Vietnam

report; (2) provide information to assist management in making business decisions; (3) support more effective internal control systems; (4) help to improve performance evaluation process; (5) help facilitate the accounting operations. Most recently, Susanto et al (2019) measured quality accounting information systems including: (1) Integration between the system's components and the system; (2) The integration between the system and the working environment; (3) Exactly demonstrating the functions of the accounting information system from data entry, processing to provision of accounting information; (4) Keeping accounting information systems confidential from data entry, processing to accounting information provision; (5) The system's ability to 7 adapt to the different needs of the user; (6) The system's ability to adapt to changing conditions or environments; (7) Easy to use; (8) Easy to learn. 2.1.3. Studies on factors affecting the quality of the accounting information system Nowadays, the quality of accounting information systems has received a lot of attention from domestic and foreign authors and researchers. Inheriting the model of two researchers Delone and McLean, the authors Ivana and Ana (2013) by empirical research method, analyzed the basic characteristics of the accounting information systems quality, discussing the quality accounting information systems measurement model. Simultaneously based on three empirical studies conducted in 2001, 2008 and 2012 in medium and large enterprises in Croatia. Respondents were accountants at the company and used a 5-point Likert scale (from strongly disagree to strongly agree). After removing incomplete questions or questions that do not meet the criteria set, the number of questions to be processed is 142 (the return rate of questions is 12.68%). The author concludes that IT affects the quality of accounting information systems, contributing to the processing, presentation and provision of accounting information. Mona and Anik (2017) study to examine the impact of a number of factors User participation in technical system development, Training and education, Senior management support on quality of AIS. The author uses the quantitative research method: Research data was collected by distributing questionnaires and conducting interviews with 35 people using the AIS at Manokwari regional public hospital. The author based on research by Rivaningrum (2015) to develop questionnaire with 5- point Likert scale. Then, data is analyzed by F-test, t-test and the test to determine the hypothesis test coefficients. The research results show that User participation and the variable Training and education have a negative impact on the quality of AIS. This result is inconsistent with the study of Jen (2002) and Almilia and Brilliantien (2007). However, the results are consistent with the study of Rivaningrum (2015). Observation variable The support of senior management has a positive relationship to the quality of AIS, this result is completely consistent with Jen's (2002) research. The author recommends that the AIS quality can be improved by engaging more users in the development of the system so that they have the opportunity to contribute and also be responsible for the development AIS to achieve the goals of the organization. 8 On the other hand, training and education should also be promoted to improve ability and understanding of the use of the system. 2.1.4. The quality of the accounting information system affects firm performance Saira et al (2010) studied the current situation of AIS application and the effects of AIS application on firm performance of small and medium enterprises in Malaysia. Research results have shown that firm performance is significantly improved when SMEs apply AIS in their business operations compared to companies that do not. At the same time, the application of AIS helps to maintain better competitiveness. Research to encourage businesses to apply AIS in order to help improve firm performance. At the same time, businesses need to regularly update their IT progress in order to improve their AIS to new heights, helping to maintain competitiveness. Pornpandejwittaya (2012) based on Ismail (2009) study examines the effect of AIS efficiency on firm firm performance with more than 500 listed companies in Thailand. As a result of 23.8% of the questionnaires answered, Pornpandejwittaya used statistical tools and concluded that the reliability, appropriateness and timeliness of AIS had a positive impact on firm performance of enterprises. Thus, under the support of the organization, the effectiveness of AIS will be enhanced and the effectiveness of AIS will improve firm performance of the company. 2.1.5. Comment on published studies on the quality of accounting information systems AIS quality studies are published according to the time line and the development context of the economy in each country. The authors later performed their research on the basis of previous studies, and at the same time used software to support testing and evaluation, so the results were more and more perfect about the content and conclusions. convince. Previous studies have a common feature that is that they all emphasize the importance of AIS and the need for quality AIS, helping managers to make the right decisions. Quantitative research method is mainly used in foreign projects with different sample sizes, different survey subjects (but no civil engineering construction enterprises yet) and multi-data analysis tools. form. In addition, there are many authors using qualitative research methods by inheriting other studies and making conclusions and proofs for their problems. On the other hand, most of the model still stops at the generalization level and has not tested the 9 measuring factors. Some other authors have pointed out a number of factors affecting AIS quality, building AIS quality criteria on the basis of the successful IS model of Delone and McLean, but there is no clear analysis of the relationship. relation between these theories and research concepts in research model building. In Vietnam, when the economy is in transition, there are more and more AIS- related studies in all fields including enterprises and administrative and non-business units. However, most of the authors use traditional research methods and the main approach using qualitative research methods as the basis for analysis, thereby giving recommendations and solutions. There are very few authors using quantitative research as a tool to measure and test the factors affecting the quality of AIS. On the other hand, most of the studies used one or two factors affecting the quality of AIS, the research subjects were geographically limited. The authors of the study also presented some relevant theories to justify the research concepts and hypotheses, but there was no clear analysis of the relationship between these theories and the hypotheses. Research concepts in research model building. Therefore, more research on this issue is needed in Vietnamese enterprises to supplement empirical evidence on identifying factors affecting AIS quality. 2.1.6. Research gap Overview of scientific works up to now on the national and international level, it can be seen that the number of research works on AIS is very rich in both practical and theoretical terms, referring to many different aspects under many approaches. This fact shows that both the academic contributions and the valuable contributions in the practical application of these scientific works are great. Although there are many scientific researches to explore the factors affecting the quality of AIS, research in specific enterprises such as civil engineering construction enterprises, as well as necessary solutions and recommendations to improve the quality of the system. This situation in Vietnam's civil engineering construction enterprises is still lacking. In that context, in addition to continuing to inherit the results of the scientific works so far, the thesis researches in depth the theoretical issues of AIS quality through the study of the The factors that make up the quality of the system, assessing the actual state of AIS quality to the stability and development of the civil engineering construction enterprises in Vietnam, to see that, 10 AIS development is an inevitable and necessary requirement because Stable and sustainable development in civil engineering construction enterprises of Vietnam in particular and Vietnamese enterprises in general in the context of integration and development. 2.2. Theoretical basis 2.2.1. Information system Bagranoff et al (2010) identified an information system (IS) as a system that creates information for users, and managers use information in IS such as financial statements to make decisions. The main goal of IS is to make an organization efficient and effective. O'Brien and George (2005) argue that IS is an established combination that includes: “People, hardware, software, communication networks, data sources, policies and procedures to store. , retrieving, converting data into information and transmitting information within an organization ”. A information system is a set of interacting parts (elements) with the intention of converting data (transforming) into information useful to the organization, such as financial transaction data processed into financial statements. With a similar view of information systems, Laudon and Jane (2015) argue that an information system is technically a series of interconnected components to collect or process, store and transmit information to support organizational decision-making and control. An IS is a set of end-purpose interaction components that assist in decision-making and oversee an organization's performance. Hall (2011) thinks that IS is a complete set of elements in the system, collecting data and processing it into information useful to the user. In addition, the view is also given by Wilkinson et al. (2000), who argued that IS is a set of parts that work together to achieve certain purposes. Meanwhile, information is defined as information that is complete and useful to a group or a group of people. 2.2.2. Accounting information system 2.2.2.1. Concept Boockholdt (1999) argues that AIS is an operating system with the functions of data collection, processing, classification and reporting of financial events with the purpose of providing relevant information and facilitating the production of decision. According to Wilkinson et al. (2000), AIS is an integrated framework within a 11 company that uses physical resources to convert economic data into financial information that helps operations, corporate governance and reporting into corporate results for stakeholders. AIS is a set of software systems for the recording of transaction data, program data, internal accounting information (management board) and external information (customers, suppliers, governments, creditors). Consequently, an AIS also has the full range of features and components of IS. Bodnar and Hopwood (2004) argue that AIS is a collection of resources, such as people and equipment designed to transform financial data and other data into information communicating to decision-makers. Agreeing, Rommey and Steinbart (2012) AIS is a data collection, recording and processing system to provide information for decision making. AIS is a system comprising hardware, software, minds, data, text and technology networks, communication (Susanto, 2008; O’Brien and George, 2005; Turban et al 2003). Hall (2011) said that the basic purpose of AIS is to provide accounting information to external objects, managers and business executives. AIS subsystem handles both financial transactions and non-financial transactions, but directly affects the processing of financial transactions. 2.2.2.2. The components of the accounting information system The system consists of components / elements integrated to carry out activities aimed at achieving the organization's goals (Wilkinson et al., 2000; O’Brien and Maracas, 2010; Susanto, 2013). Describe the components of AIS, according to research by Stair and Reynolds (2010), including: (1) Data: from activities and operations of the enterprise collected from accounting documents; These data are managed and stored by the database administration system. (2) Computer hardware: computers and peripheral devices used to collect, store, process data, and transmit information; (3) Software: Accounting software, ERP software or applications used to collect data and provide accounting information; (4) Information: information provided by accounting reporting systems including financial statements, management accounting and possibly including accounting books printed from software; (5) People: including accountants and related users of accounting information; (6) Procedures - methods - processes: appropriate procedures, accounting methods, processes, policies, regulations in system operation, data collection and processing, information provision accountant. 2.2.2.3. The role of accounting information systems 12 2.2.3. Quality of accounting information system 2.2.3.1. Concept The quality of AIS depends on decision-makers' perception of the usefulness of the information generated by the system to meet the information needs needed to run a business (Sajady et al., 2008). Appearing for the first time since 1966, the American Institute of Certified Public Accountants (AICPA) emphasized: Accounting is in fact IS, more accurately accounting is the practice of general theories of information in the field of operations. Efficient economic mobility, including a major part of the information presented in quantitative terms. Therefore, AIS is part of the overall IS with the main goal of generating information that is provided to managers. Over the past few decades, AIS has been defined by different models and approaches. Lately the quality of AIS has received a lot of attention because of the importance of information it provides, and organizations have become very dependent on AIS (Susanto, 2013). In an era of all organization activities focusing on information technology, organizations would not be able to function or survive without AIS (Ulric and Richard, 2008). From the point of view of AIS quality, there are quite a few authors' views on AIS quality because in terms of the intrinsic relationship AIS is also an IS and AIS also has the characteristics of an IS. 2.2.3.2. Criteria for evaluating the quality of the accounting information system Delone and McLean (1992) argue that IS quality can be determined by the quality of hardware and software as well as the usefulness of IS. In order to create quality information, there must be a combination of components in the system because information is very important, the user of the information system is the main factor to integrate AIS components such as hardware, software. , databases and telecommunications networks. Hellens (1997, according to Sacer and Oluis, 2013), Rapina (2014) argued that AIS is of quality if its ingredients are operating properly and correctly. This view evaluates the components of AIS as the underlying factors for the AIS quality assessment. 2.2.3.3. The impact of the quality of accounting information systems on the performance of businesses Using AIS helps businesses save costs and time because a series of transactions can be processed simultaneously. However, Mudashiru et al (2013), Daw and Peter (2015) suggest that further studies on the use of AIS are needed to measure firm 13 performance and decisions made in enterprises. Some previous studies have suggested that the application of AIS increases firm performance of businesses, profitability and efficiency in financial institutions, but new studies are concentrated in Malaysia, Spain, and Lan, Pakistan and Iran (Kharuddin et al. (2010). The research purpose of Daw and Peter (2015) to test the effectiveness of AIS, shows that quality AIS is of great importance to both enterprises and organization, decision-making support, internal control, AIS quality will improve firm performance, reduce costs.Quality AIS will ensure that all management levels receive complete information, suitable, honest to plan and control business activities of enterprises. 2.2.4. The theories 2.2.4.1. Information processing theory Information processing theory has been identified by researchers Tan (1996), Li and Ye (1999). The compatibility between IT and business strategy will have a positive effect on firm performance in businesses (Cragg et al., 2002). Dorociak (2007) studied the impact of the synchronization between corporate strategy and firm performance of enterprises, showing that there is a positive impact between organizational strategy, IT strategy and corporate performance. In addition, the studies of El. Louadi (1998); Temtime et al (2003); Ismail and King (2005) show the importance of IT in informing decision-making. 2.2.4.2. Management behavior theory Behavioral management theory was invented by Simon in 1947 - The author received the 1978 Nobel Prize for contributions to science in decision-making in economic organizations through his research (Jesper, 1994). Simon emphasized that the important issues in management are to make the right decisions that the author calls the decisions in management include: “planning the plan, choosing the mode of action, setting up structure. organize, assign responsibilities and authorities, compare the situation with the plan, choose test plan, capture plans, organize and control for all levels of management and all aspects of management process”. 2.2.4.3. Innovation diffusion theory Roger's Innovation Diffusion Theory (1995) is classics about the diffusion of new ideas, research on diffusion and the application of innovation. Usually innovation is perceived as a new technology or a new product, however, the theory of 14 innovation can also be applied to the spread of new ideas, methods and concepts. Rogers has synthesized research from more than 508 diffusion studies and came up with new variability theory for the application of innovation between individuals and organizations. This theory explains the process by which an innovation is communicated across certain channels over time between members of the social system. 2.2.4.4. Theory of organizational support Organizational support was explained by Lee et al. (2006) as an important success factor for improving the performance of any organization as well as the success of adopting the new system. Organizational support theory determines the organization's willingness to reward efforts to increase work and meet social needs, employees will increase trust in organizational values. measured through employee contributions and concern for employee well-being (Eisenberger et al., 1986). Recognizing the organizational support ensures that support will be available from the organization as needed to perform work and to deal with stressful situations. Support the organization to consider factors that increase employee satisfaction and evaluate the efficiency of increased work effort through their contribution (Rhoades and Eisenberger, 2002). Organizational support has been recognized as a key value for improving employee quality, employee morale and job satisfaction, and business performance (Lee et al., 2010). 2.2.5. Factors affecting the quality of the accounting information system 2.2.5.1. Information Technology 2.2.5.2. Organizational Culture 2.2.5.3. Training and education 2.2.5.4. Management Commitment 2.2.5.5. Top management support 2.2.5.6. Knowledge management 15 CHAPTER 3: RESEARCH METHODS 3.1. Research process design 3.2. Research model building Figure 3.1. Research model of factors affecting AIS quality Source: Author's recommendation +H8b +H7 +H8a +H6 +H5 +H4 +H3 +H2 +H1 Training and education + Mona và Anik (2017) Top management support + Mona và Anik (2017) Knowledge management + Ismail và Malcom (2007) + Le Mong Huyen and Tran Quoc Bao (2017) Organizational Culture + Rapina (2014) Quality of the accounting information system + Mona and Anik (2017) + Omran (2017) + Susanto et al. (2019) Information Technology + Ivana 2013 + Meriyani and Susanto (2018) Management Commitment + Syaiffullah (2014) + Carolina (2014) + Nurhayati (2014) Firm performance + Ismail và Malcolm (2005) + Omran (2017) Firm size (Ismail and Malcolm, 2007) 16 Table 3.1. Explain and describe the variables in the model No. Variable name The role of the variable in the model Define Inheritance scale 1 Training and education Independent variables An investment form transfers knowledge of IS, covering IS concepts, skills, techniques, organizational capabilities, and knowledge of specific information system products. Mona and Anik (2017) 2 Information Technology Independent variables IT is a set of tools used to store and process data at high speed and can transmit information such as data, audio recordings, and images. Ivana (2013), Meriyani and Susanto 2018 3 Organizational Culture Independent variables One of the factors that gives a very important competitive advantage is the set of ethical values shared by individuals and groups within an organization. Rapina (2014) 4 Management Commitment Independent variables An important factor in determining the working behavior of employees in organizations and is the sense of responsibility of each employee in the organization. Syaiffullah (2014), Carolina (2014), Nurhayati (2014) 5 Top management support Independent variables Top managers' understanding of computer systems and the level of interest, knowledge support, or computerization Mona and Anik (2017) 6 Knowledge Independent The level of familiarity with + Ismail and 17 No. Variable name The role of the variable in the model Define Inheritance scale management variables the daily tasks of the manager in terms of word processing, spreadsheet, database, accounting data processor, email, internet, accounting knowledge ... Malcom (2007) + Le Mong Huyen and Tran Quoc Bao (2017) 7 AIS quality Intermediate variable A system comes from a combination of integrated components in the system and these components must function effectively and effectively to make the right decisions. + Mona và Anik (2017) + Omran (2017) + Susanto và cộng sự (2019) 8 Firm performance Dependent variable Firm performance is the results of achieving new set goals at the least cost in the shortest time. Ismail and Malcolm (2005), Omran (2017) 9 Firm size Moderator variable Firm size is a way of classifying enterprises based on a number of criteria such as number of employees, equity, and sales. Ismail and Malcolm, 2007 Source: Author compiled 18 3.3. Qualitative research methods 3.3.1. Inference method 3.3.2. Expert in-depth interview method 3.4. Quantitative research method The dissertation conducted a survey to get opinions on the impact of factors on AIS quality in civil engineering construction enterprises in Vietnam through questionnaires answering questions of those who are working. accounting at enterprise. Combining from the scale obtained in the qualitative research phase, the author builds an investigation questionnaire, then proceeds to collect data, analyze preliminary to assess the scale, adjust the scale and tissue. research figure before conducting formal research. The author analyzes the data using SPSS22 and AMOS22 software to test the factors as well as the value and reliability of the scale of the factors that affect the quality of AIS in Vietnam's civil engineering construction enterprises. CHAPTER 4: RESEARCH RESULTS 4.1. General overview of the transport construction enterprises of Vietnam 4.1.1. General introduction about the construction companies of Vietnam transport 4.1.2. Characteristics of transport construction enterprises in Vietnam affect the quality of AIS 4.2. The reality of AIS quality in the transport