MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMICS HO CHI MINH CITY
-----
Phan, Thi Bao Quyen
A DEVELOPMENT OF ENTERPRISE
RESOURCE PLANNING SUCCESS
MODEL FOR ACCOUNTING
PROFESSIONALS
A DOCTORAL THESIS
Ho Chi Minh City, 2020
MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMICS HO CHI MINH CITY
-----
Phan, Thi Bao Quyen
A DEVELOPMENT OF ENTERPRISE
RESOURCE PLANNING SUCCESS
MODEL FOR ACCOUNTING
PROFESSIONALS
Major: Accounting
Code: 9340301
A DOCTORAL THESIS
Supervisors:
1. Associate Professor, Dr. Vo, Van Nhi
2. Dr. Nguyen, Thi Kim Cuc
Ho Chi Minh City, 2020
i
STATEMENT OF AUTHENTICATION
I certify that any content in this thesis has not previously been submitted for a degree at this or
any other institution.
I also certify that the dissertation is prepared by me. Any help that I have received in my
research work has been acknowledged. In addition, I certify that all sources and literature
used are adequately indicated in the reference.
Phan Thi Bao Quyen
ii
ACKNOWLEDGEMENTS
The effort to complete this thesis would not have been possible without the contribution of a
number of persons and organizations. First and foremost, I would like to express my deepest
gratitude to my two supervisors, Associate Professor, Dr. Vo Van Nhi and Dr. Nguyen Thi
Kim Cuc for their support and guidance. Especially Associate Professor, Dr. Vo Van Nhi, my
principal supervisor, his encouragement keeps me going even through the most difficult
moments of this study.
I would like to offer my gratitude to University of Economics Ho Chi Minh City, and
acknowledge the supports I have received from the School of Accounting at University of
Economics Ho Chi Minh City. I would like to thank Associate Professor, Dr. Nguyen Xuan
Hung and Dao Tat Thang for facilitating me completing the PhD thesis on time.
I would like to thank my colleagues in Accounting Information System Division for their
encouragement during my PhD journey. I would like to give a special thank to Dr. Nguyen
Phuoc Bao An for providing me constructive feedback and making me trust myself that I am
capable to finish this stressful research project. I also would like to thank Dr. Nguyen Bich
Lien for her comments on system-use concept of the ERP success model for accounting
professionals, which is a motivation for discovering a more appropriate system-use concept in
the ERP ongoing context. In my daily work, I would like to thank Dr. Luong Duc Thuan, Dr.
Pham Tra Lam, Nguyen Quoc Trung and Nguyen Huu Binh for supporting me to perform
lecturing-tasks in order to facilitate my researching.
I am so grateful to Dr. Nguyen Thi Thu for her enthusiasm for my research-method-related-
queries. I would like to acknowledge the advices and the comments on how to effectively
adopt the Smart-PLS software to analyze the collected data from Dr. Nguyen Phong Nguyen.
I really appreciate his experience of such a useful tool. I would like to thank the help of Dr.
Trinh Hiep Thien for his assistance in distinguishing between reflective and formative
constructs. I also would like to thank Nguyen Thao Nguyen for her counseling on
confirmation factor analysis.
iii
My thanks also go to academics from UEH and informants from participant organizations that
have assisted me to complete the pre-testing, pilot testing and main survey, whose names
cannot be disclosed owning to confidentiality agreements.
I would like to thank my brothers and sisters, as well as my friends, in particular, Phan Quoc
Hieu, Dr. Pham Thanh Ha, Phan Quoc Lan, and Nguyen Thi Thu Nguyet. Their help, support,
and friendship keep me balance every up and down moment and make the completion of this
thesis more interesting and enjoyable instead of pressure only or sometimes boringness.
I give special thanks to my parents, especially my wonderful mom, who have always stayed
by me, encouraged me to pursue my academic career, as well as assisting me to take care my
children. Without their support and sacrifice, this work would have been stalled. For this
reason, this thesis is dedicated to both of you.
Last but not least, I would like to thank my husband and my little daughters. Your love,
support and continual understanding have made this adventure possible. Therefore, this thesis
is also dedicated to all of you.