Summary doctoral thesis: The study of relationship between the quality of accounting software and accounting, organizational agility, enterprise performance in Vietnam

Chia sẻ: _ _ | Ngày: | Loại File: PDF | Số trang:16

Thêm vào BST

Báo xấu

20
lượt xem 2
download

Download Vui lòng tải xuống để xem tài liệu đầy đủ

The overall objective of this thesis was to investigate the relationship between quality of accounting software and accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance.

Chủ đề:

Bình luận(0) Đăng nhập để gửi bình luận!

Lưu

Nội dung Text: Summary doctoral thesis: The study of relationship between the quality of accounting software and accounting, organizational agility, enterprise performance in Vietnam

THE MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMIC HOCHIMINH CITY ---------------------------- THE STUDY OF RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING SOFTWARE AND ACCOUNTING, ORGANIZATIONAL AGILITY, ENTERPRISE PERFORMANCE IN VIETNAM Major: Accountancy Code: 9.34.03.01 DOCTORAL THESIS - SUMMARY HOCHIMINH CITY – 2019
The thesis was complete at: University of Economics Ho Chi Minh City Supervisor: Assoc. Prof. Dr. Vo Van Nhi Reviewer 1: Reviewer 2: Reviewer 3: The thesis will be presented to the University Dissertation Board at: At …. …. day ... month .... year …. The thesis can be found at the library:
INTRODUCTION 1. Statement of Problems Most Vietnamese enterprises, including large-scale enterprises, use accounting software, only a few enterprises use Enterprise Resource Planning (ERP). This can be seen, accounting software plays an important role in management and administration of Vietnamese enterprises. Therefore, it is necessary to study on the role of accounting software application for business activities, starting from the characteristics of software application of Vietnamese enterprises. Studies of the effect of information technology (IT) application in general and management software in particular for accounting activities and accounting systems have already implemented in many countries around the world. However, most of these studies considered application of ERP or integrated software in developed countries such as the US, Europe, Taiwan, South Korea ... or some developing countries such as China. On the other hand, when studying the relationship between software applications, these studies only mentioned the process of software application and system. There is no research directly mentioning the relationship between the quality of deployed software and the benefit of accounting in general as well as management accounting activity brought by software application. The relationship between IT application or management software, ERP software with organizational agility and operational effectiveness of enterprises has been verified through many studies. However, most of the studies conducted in the ERP application environment or integrated software, not merely accounting software and there is no research investigating the direct relationship between software quality and organizational agility and firm performance. In Vietnam, there is a few research on information technology application in accounting. Most of them focus on organizing information systems in general. There are several researches on the ERP application for specific industries. There is no research investigating the impact of quality of accounting software on the accounting system in general and management accounting activity in particular. There is also no research investigating the impact of qualified software on organizational agility and the performance of enterprises. Therefore, the thesis with the topic “The study of relationship between the quality of accounting software and accounting, organizational agility, enterprise performance in Vietnam” is chosen to study. 2. Thesis Objectives and Questions The overall objective of this thesis was to investigate the relationship between quality of accounting software and accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance. Starting from the objective, the thesis would find the answers for the following questions: (1) Which benefits could the quality of accounting software bring to accounting? (2) How did the quality of accounting software impact on enterprises’ management accounting activity? (3) How did the qualified accounting software have benefits on increasing organizational 1
agility? (4) Did the use of qualified accounting software have a positive effect on operational effectiveness of enterprises? (5) Did the accounting benefit provided by software application promote management accounting activity? (6) Did an increase in organizational agility promote enterprise performance? 3. Subject and Scope The subject of the study: the relationship between the quality of accounting software with the benefit of accounting provided by software application, management accounting activity, organizational agility and enterprise performance. The subject of the survey and the scope of the study: Enterprises using accounting software, having management accounting activities and published financial report in 2017. 4. Research Method The thesis used mixed research methods including qualitative and quantitative research. 5. Thesis Contribution - In terms of theory: the study explored concepts of quality of accounting software, accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance as well as theories which had not been studied and tested on using accounting software in Vietnamese enterprises such as relationship between the quality of accounting software and the accounting benefit provided by software application, management accounting activity, organizational agility and performance of Vietnamese enterprises. These contributed to related theories in this field research. - In terms of practice: the research model explored and tested would give many important implications in the process of applying accounting software, organizing accounting activities to meet changing conditions of business environment and to bring efficiency to enterprises. CHAPTER 1: LITERATURE REVIEW 1.1 An Overview of Studies Abroad 1.1.1 Effect of IT on Accounting Activity The application of information technology systems, representing by ERP in enterprises, had shown impact on accounting activity (Booth et al., 2000; Spathis and Constantinides, 2004; Kanellou and Spathis, 2013; Attayah and Sweiti, 2014). Spathis (2006), Abbasi et al. (2014), Goumas et al. (2018) provided benefits gained by ERP application. Other studies showed that using ERP had an impact on management accounting activity (Granlund and Malmi, 2002; Spathis and Ananiadis, 2005; Rom and Rohde, 2006; Scapens and Jazayeri, 2010; Ponorica et al., 2015). Other studies focused on the impact of ERP on enterprises’ operational effectiveness (Etemadi and Kazeminia, 2014). Most recent research about the impact of IT on accounting was related to ERP. 2
1.1.2 Effect of IT on Organizational Agility. According to Coronado and Colin (2002), Van Oosterhout & ctg (2006), Raschke (2010), Chen et al. (2014), IT facilitated enterprises' agility. These studies affirmed the positive impacts of IT on enterprises' agility, but only mentioned IT or ERP applications. 1.1.3 Effect of IT on Enterprise Performance Poston and Grabski (2001), Spathis and Constantinides (2003), Raschke (2010), Chen et al (2014), Etemadi and Kazeminia (2014) had done research on relationship between IT (especially effects of ERP) on enterprises’ operational effectiveness. 1.1.4 Effect of Accounting Activities on Agiability Järvenpää (2007) studied the impact of management accounting on culture and business orientation of enterprises. Foster and Young (1997), Adler et al. (2000) analyzed the impact of management accounting on activities of management, motivation and organization. Shields (1997) analyzed the impact of management accounting on the organizational agility. 1.1.5 Effect of organizational agility on Enterprise performance Some studies found relationship between organizational agility and operational effectiveness. According to Haeckel (1999), Ganguly and Farr (2009), enterprises that were able to react quickly to the environment will develop successfully. Sánchez and Pérez (2005), Glenn (2009), Ganguly and Farr (2009), Mccann et al. (2009), Yang and Liu (2012) found a positive relationship between business agility and operational effectiveness. Some studies considered the impact of the environment on this relationship (Chen et al., 2014). 1.2 An Overview of Related Studies in Vietnam The current study had synthesized doctoral dissertations in the National Library, articles in scientific journals on management and economic management in Vietnam such as the Journal of Economic Development, the Journal of Economics and Development, and the Journal of Accounting and Auditing from 2000 to present with keywords such as "accounting information system", "machine accounting", "accounting software", "accounting informatics", "ERP". The combined results of the studies were classified into groups: (1) Research on accounting information systems in general; (2) Research on ERP application in accounting and (3) research on accounting software application. 1.3. Conclusion and Research Gap 1.3.1 Conclusion There had been many studies conducted on the role of IT for accounting and management accounting in general as well as their impact on operational effectiveness or benefits of enterprises. However, there had not been research on application of accounting software, impact of the quality of accounting software on business activities. There had not been research on benefits of accounting software and impact of management accounting on organizational agility. There was a research gap between management accounting and organizational agility. Studies of information technology application in Vietnam were classified into groups: (1) 3
Research on accounting information systems in general; (2) Research on ERP application in accounting and (3) research on accounting software application. In particular, researches on accounting information system in general are popular in Vietnam. Researches, however, on ERP and accounting software application are not many. Especially, there is no research regarding relationships mentioned in the current study. 1.3.2 The research gap In emerging markets such as Vietnam market, there is no research evaluating the impact of quality of accounting software on the enterprise performance. Does the use of qualified accounting software have benefits on accounting, promote management accounting activity, increase organizational agility and enterprise performance? These impacts have not been studied and tested in Vietnam. CHAPTER 2: THEORETICAL FRAMWORK 2.1 Research Terminologies 2.1.1 Accounting Software and Accounting Software Quality According to Circular 103/2005 / TT-BTC, accounting software was a program which was used to automatically process the accounting information on computers. The term “accounting software" had two types of software: single accounting software and integrated accounting software. Software quality was assessed from the perspective of users including external quality (function, reliability, availability, efficiency, maintenance) and quality of using accounting software (productivity, safety and satisfaction). 2.1.2 Accounting Benefit Provided by Accounting Software Application According to Booth et al. (2000); Rom and Rohde (2006), software application had promoted the application of new accounting methods and activities in enterprises. Shang and Seddon (2002); Ananiadis (2005); Spathis (2006) Kanellou and Spathis (2007), Granlund and Malmi (2002); Velcu (2007) classified benefits of accounting activity provided by software application in term of benefits of organization, business activity, management and information technology. 2.1.3 Management Accounting Activity According to IMA (2008), management accounting supported collaborative decision making, planning and effective management of business operations; provided financial statements and set up control activities to support establishment and implement the organization's strategy. Management accounting focused on planning, decision making and control of implementation stages, providing data on operational effectiveness and improvement of operating activities, providing timely and periodic reports for decision making (Wiliam, 2004). 2.1.4 Organizational Agility Organizational agility demonstrates the agility of enterprises in identifying problems inside and outside the market, explaining and analyzing what was happening and assessing the consequences 4
for organization, exploring options, making decisions and implementing appropriate solutions (Haeckel, 1999). According to Zhang and Sharifi (1999); Breu et al. (2002); Sherehiy et al.(2007); Aburu (2015), the Organizational Agility of enterprises included: capacity, flexibility, agility and reaction. 2.1.5 Enterprise performance Enterprise performance included: non-financial performance (organizational performance) and financial effectiveness (Venkatraman and Ramanujan, 1985, 1986; Morgan et al., 2009). Non- financial performance was illustrated by products and services, brand, market share, human resources, customers (Khan et al., 2011; De Waal, 2011; Kazzimoto, 2016). Financial performance was assessed by ROA, ROI, ROS and other ratios (Poston & Grabski, 2001; Hunton et al., 2003; Matolcsy et al., 2005). 2.2 Theory of Competitive Advantage Theory of Competitive Advantage was described as the advantage of differences (in terms of location, cost, or other advantages) (Porter, 1980). The theory of Competitive Advantage by Porter (1980) emphasized the fact that enterprises implement actions to react competitive pressures. IT in enterprises also contributed to establish competitive advantages (Porter, 1985; Porter and Millar, 1985; Mata et al., 1995) and created operational effectiveness (Cash and Konsynski, 1985). 2.3 Resource Based-view Theory Resource Based-view Theory emphasizes the fact that enterprises could diversify resources to create higher added value, competition and organizational development (Wernerfelt, 1984). Therefore, the application of IT would bring operational effectiveness for enterprises. 2.4 Accounting Approach in terms of Information System According to Zimmerman (2000), full function of accounting was divided into two categories: control and decision making. According to Hemmer & Labro (2008), financial accounting was the foundation for organizing management accounting, in which financial accounting focused on controlling and accounting management focuses on decision making. The distinction between them was relative (Taipaleenmäki and Ikäheimo, 2013). Accounting should be considered from an information system perspective (Thai Phuc Huy, 2012). Use of accounting software in the accounting system could affect different components of the system (collecting, processing, controlling, providing information), and then having an impact (positive or negative) on the operation of accounting system and the goal of providing financial accounting information or management accounting of the accounting system. 2.5 Research Hypotheses Based on research gaps and theoretical concepts, basic theories, the current study formed 8 hypotheses in the formal research model: (H1) The quality of accounting software had a positive influence on bringing accounting benefit provided by accounting software application; (H2) The quality of accounting software had a positive influence on management accounting activity; (H3) 5
The quality of accounting software had a positive effect on Organizational agility; (H4) Accounting benefit provided by accounting software application have a positive impact on management accounting activity; (H5) Accounting benefit provided accounting software application have a positive impact on Organizational agility; (H6) Management accounting had a positive impact on Organizational agility; (H7) Organizational Agility had positive influence on the enterprise performance; (H8) The quality of accounting software had a direct influence on the Enterprise performance. Control variables: business size, field of operation, capital, number of years of establishment, type of software, CEO age. 2.6 Proposed Thesis Model 2.6.1 Theory Model Based on the hypotheses, the study proposed the following research model: Control variables: business size, charter capital, number of years of establishment, type of Accounting software, CEO age H1 benefit H5 Software H3 Organizational Enterprise quality H4 Agility H7 Performance H6 H2 Management accounting H8 Figure 2.1. Theoretical model - Source : the author 2.6.2 Competitive Model The study added a 9th hypothesis showing the direct impact of accounting benefit on the Enterprise performance (H9) and formed a competitive model as a basis for comparison with theoretical models. Control variables: business size, charter capital, number of years of establishment, type of software, CEO Accounting age benefit H9 H1 H5 Software H3 Organizational Enterprise quality H4 Agiability H7 performance H6 H2 Management accounting H8 Figure 2.2. Competitive model - Source : the author 6
CHAPTER 3. RESEARCH METHODOLOGY 3.1 Research Process Research process consisted of three phases: formation of draft scales, preliminary research and formal quantitative research. 3.2 Research Methods The study used mixed research methods including qualitative and quantitative research. 3.2.1 Qualitative Method 3.2.1.1 Desk Research Collecting and researching the previous studies were done to identify research gaps, research objectives and as a basis for building measurement scale. 3.2.1.2 Expert Interview Expert interviews were conducted twice before and after preliminary quantitative analysis to assess the reasonableness of hypotheses and models, complete measurement scales to establish formal surveys for Vietnam condition. 3.2.2 Quantitative method Quantitative analysis method was conducted in two stages: 3.2.2.1 Phase 1: Preliminary quantitative survey Preliminary quantitative survey conducted with 100 enterprises to assess reliability through Cronbach’s Alpha coefficient and value of measurement scale through Exploratory Factor Analysis (EFA). 3.2.2.2 Phase 2: Formal quantitative survey The quantitative survey was officially conducted with 428 enterprises to validate the measurement model (with Cronbach's Alpha coefficient, EFA and CFA tests) and the structural model (with absolute fit indices (including chi-square (CMIN), GFI and RMSEA), and incremental fit indices (including: CFI and TLI). 3.3 Building measurement scale for research concepts The measurement scale for the preliminary study was built from the existing scales of previous studies (Table 3.1). Table 3.1: Establishment of measurement scale Numbers of Concepts measurement Source scale Software quality (CL) 12 ISO / IEC 9126 (1991); ISO/IEC 9126-1 (2001); Ossadnik and Kaspar (2013) Accounting benefit provided 17 Chenhall and Morris (1986); Spathis and Ananiasdis (2005); by software application (LI) Kanellou and Spathis (2013) Management accounting 16 Booth et al. (2000); Spathis (2004); Horngren et al. (2006), Velcu activity (KT) (2007); Ossadnik and Kaspar (2013) Organizational Agility (PU) 15 Zhang and Sharifi (1999), Breu et al.(2002), Dyer and Shafer (2003); Aburu (2015) Enterprise performance (HQ) 14* Poston and Grabski (2001); Hunton et al. (2003); Nicolaou (2004); Wang and Sengupta (2016) (*): 9 non-financal scales of and 5 financal scales. Source: The author. 7
CHAPTER 4: RESEARCH FINDINGS 4.1 Preliminary Research Findings 4.1.1 The First Qualitative Findings The first qualitative interview was conducted with 12 experts to assess the goodness of fit. Results showed that there was a relationship between accounting software quality and accounting activity, management accounting; there was a relationship between software quality and organizational agility; there was a relationship between accounting activity, management accounting, organizational agility and performance of enterprises. Measure scale resulted after expert interview for the first time (Table 4.6). Table 4.6: Scale results after qualitative analysis for the first time Concepts Original Measurement scale after qualitative analysis measurement Number of Change scale scales Accounting Software quality 12 14 Removed 2 scales, add 4 scales Accounting benefit provided by software 17 16 Removed 4 scales, add 3 scales application Management accounting activity 16 12 Removed 5 scales, add 1 scales Agiability 15 19 Added 4 scales Operational effectiveness 14* 21 ** Added 7 financial scales (*): 9 non-financial scales and 5 financial scales (**): 9 non-financial scales and 12 financial scales. Source: the author 4.1.2 Preliminary Quantitative Findings Preliminary quantitative survey was conducted with 100 enterprises in the fields of production, trade and services in three cities: Ho Chi Minh, Binh Duong and Dong Nai by convenience sampling method. Results show in table 4.15. Table 4.15: Scale used in formal research Concepts Symbols Number of After preliminary research scales Accounting Software quality CL1 – CL14 14 Unchanged Accounting benefit provided by LI1 – LI16 16 Unchanged software application Management accounting KT1 – KT10 10 Removed KT11, KT12 Organizational Agility PU1 – PU19 19 Unchanged Operational effectiveness HQ1 – HQ9, ROA, ROE, 12 Removed some financial scales ROS Source: The author 4.2 Formal Research Findings 4.2.1 Descriptive Statistics - The number of enterprises in Ho Chi Minh City accounted for the highest rate (70%); operation scopes including production (46%), services (32%), trade (22%); Most of these enterprises were established over 10 years (76%); Type of business: 100% foreign capital 8
(21%), private businesses (30%), state-owned enterprises (38%), international joint-venture enterprises (11%). - Subjects of the survey: 60% financial directors / chief accountants, 32% deputy finance directors; Gender structure was balanced; Age: over 40 (58%), 36 - 40 (29%), 31 - 35 (13%); Educational qualifications: Postgraduate (92%), Bachelor (8%). - Software mainly used: multi-function (89%) The average value (close to value 4) showed that the factors are evaluated quite well. Standard deviation (in the range of 0.71 - 1.22) gives a stable survey value. 4.2.2 Test the Measurement Model 4.2.2.1 Preliminary Assessment of Scale by EFA Method In official test (with n = 401), measurement scales of the concept group continued to be preliminarily evaluated through Cronbach’s Alpha and EFA method. Results showed that the measurement scales are reliable (Cronbach’s Alpha > 0.7 and all measurement scales in the group have Item to Total Correlation > 0.3). Thus, all satisfactory scales will continue to test EFA. EFA results showed that the data receive convergent validity because value of factor loading is greater than 0.5 and AVE is greater than 0.5, Total Variance Explained was 68,612%. Measurement scales that did not meet the value of factor loading were removed from the CFA test, including variables: CL8, LI16, KT7, KT8, PU16. Official EFA results also showed that the measurement scales were divided into 15 factors corresponding to the theoretical basis. Based on the results of this test, we could conclude that the components in the research model are reliable to conduct CFA test. 4.2.2.2 Test the Measurement Model by CFA Method Results showed that the model had an acceptable fit with: CMIN / DF = 1.948 0.5) and had statistical significance (p 0.9, GFI = 0.886> 0.8 were all larger and RMSEA = 0.0157
4.2.4 Test the Competitive Model Results showed that the Chi-square / df is 1.85 (p = 0,000) 9 and RMSEA = 0,02
removed or aggregated. 4.3.2 Discussion of Thesis Hypotheses 4.3.2.1 Compare tested Hypotheses with Previous Studies and Theories The two hypotheses H1 and H2 were accepted at a high level of significance, showing consistency with relevant studies about the impact of IT on accounting or bringing accounting benefit as well as accounting management activity (Booth et al. (2000); Granlund and Malmi (2002); Spathis and Ananiadis (2005); Velcu (2007); Kanellou and Spathis (2013); Tijani and Ogundeji (2014); Attayah and Sweiti (2014); Goumas et al. (2018)). This theory was also consistent with the theory of accounting approach in terms of an information system. Hypothesis H4 was accepted and was in accordance with the theory of accounting information system, in which benefits in term of organization, management, operation, information for the accounting system when applying software have an impact on the components of the management accounting information system, promoting and enhancing management accounting activities. This was consistent with the studies of Kaplan and Atkinson (1998); Gaidiene and Skyrius (2006). Hypothesis H3 and H8 were also accepted in accordance with studies of the role of IT in operational capacity and operational effectiveness of enterprises such as Coronado and Colin (2002), Van Oosterhout et al. (2006), Raschke (2010), Seethamraju and Sundar (2013), Chen et al. (2014), Leonhardt et al. (2016), Panda and Rath (2018). These two hypotheses were also consistent with the two theories used in the current study: (1) Competitive Advantage Theory and (2) Resource Based-view Theory. Hypothesis H5, H6, H9 were also accepted and contributed to clarifying the role and importance of accounting in enterprises, especially management accounting activity had a greater influence than the accounting benefit provided by software application in relation to the organizational agility and performance of enterprises. This was also consistent with the theory of accounting functions as well as the objectives and functions of management accounting. Results were consistent with Foster and Young (1997), Shields (1997), Adler et al. (2000), Spathis and Ananiadis (2005), Järvenpää (2007), Velcu (2007), Brazel and Dang (2008). Hypothesis H7 was accepted. This mean the importance of the organizational agility to the enterprise performance. From the perspective of Resource Based-view Theory, enterprises can establish sustainable competitive advantages to increase the performance. 4.3.2.2 Analyze the Impact of Concepts on Research Hypotheses Quality of accounting software had the strongest direct impact on research hypotheses. The level of direct impacted in descending order for accounting benefits, organizational agility, enterprise performance and management accounting activity. Through mediator variables such as accounting benefit, management accounting activity and agility, quality of accounting software had indirect impact and increases the impact of software quality on management accounting, agility, and enterprise performance. This showed the importance of accounting software quality 11
with accounting benefit, management accounting activity, organizational agility and enterprise performance. Accounting benefit also has a significant impact on management accounting and increase agility of enterprises through management accounting activity. This affirms the role of accounting software quality in creating accounting benefit provided by software application, thereby promoting management accounting activity, organizational agility and enterprise performance. Management accounting activity was a mediator variable that plays a role in conveying the value of qualified accounting software to organizational agility and enterprise performance. 4.3.3 Compare Theoretical Model and Competitive Model Both models had the goodness of fit to market data. When comparing the goodness of fit indices, the theoretical model had a higher level of goodness of fit to data than the competitive model because of the smaller Chi-square / df (1.73
relationship. 5.2 Management Implications - The application of qualified accounting software had a positive impact on accounting activity and management accounting activity. - Application of qualified and integrated software to improve capacity and effectiveness of enterprises. - Enterprises should pay attention to organize good accounting to meet the changing conditions of the environment and achieve high efficiency. - Management accounting played an important role in bringing the organizational agility and thus contribute to promoting the enterprise performance. - Organizational agility was a very important factor to bring the performance for enterprises. Software quality and management accounting activity contributed effectively in bringing high agility for enterprises. 5.3 Contribution of the Thesis 5.3.1 In term of Thesis Concepts Adding empirical evidence on evaluation criteria of accounting software; exploring accounting benefit provided by accounting software application; adding empirical evidence on management accounting activity; exploring the concept of the agility of enterprises; adding evidence-based practice for the concept of performance of enterprises in Vietnam 5.3.2 In Term of Theory - Affirming that the application of qualified accounting software would have a positive influence on accounting activity in general and have direct or indirect influence (based on benefits of accounting system provided by software application) on management accounting activity in particular. - Quality of accounting software, especially highly-integrated software would also have a positive influence on performance of enterprises. - The organizational agility could be promoted by positive changes of the accounting system and increased management accounting activities. - The organizational agility had a positive influence on the enterprise performance. 5.4 Limitations of the Thesis - Collect data from 401 enterprises in the South of Vietnam. - Surveys of senior leaders may cause bias. - Do not collect enough financial indicators to assess the performance of enterprises as suggested. - No detailed classification of accounting software, only focus on two types (single software and integrated software) and considered type of software as control variable. - Management accounting activities had not been divided in groups; levels of implementing management accounting activities had not been in ascending order for groups. 13
AUTHOR’S RESEARCHES RELATED TO THE THESIS 1. Nguyễn Phong Nguyên, Bùi Quang Hùng. (2018). How to connect budget participation to work performance? The intervening role of information sharing, budget fairness and budget goal commitment. The university research project CS-2017-08, University of Economics Ho Chi Minh City. 2. Phan Thị Bảo Quyên, Bùi Quang Hùng. (2018). Applying the multi-standard decision model AHP for ranking the internal control procedures implemented in Enterprise Resource Planning system in Vietnamese enterprises. The university research project CS-2017-10, University of Economics Ho Chi Minh City. 3. Hùng, B. Q. (2018). Research model for the impacts of adaptation factors and software fit to accounting packaged software implementation success in Vietnamese Enterprises. Journal of Asian Business and Economic Studies, 29 (8), 54 - 64. 4. Hùng, B. Q. (2018). The effects of ERP implementation to management accounting. Accounting & Audting Journal, 10 (181), 71 - 74. 5. Hùng, B. Q. (2015). Accounting Information Systems – An Overview and Research Orientation. Conference “Effects of Information Technology on Accounting Information Systems Development and Accounting, Audting Career”, Hochiminh City. 6. Hùng, B. Q. (2015). The effect of Software fit and Business adaptation on Accounting Packaged Software Implementation Success: An Empirical case in Hochiminh City, Vietnam. The 3rd International Conference on Business, Economics and Accounting. Hochiminh, CAAL International Education Organizer, Training and Consulting. 7. Hùng, B. Q (2010). The effect of Software fit and user adaptation on Accounting Packaged Software Implementation Success. Economic Development Review, 239, 10/2010, 14 - 21; 8. Hùng, B. Q. (2009). The relationship of software fit and organizational resistance on the success of accounting software implementation in Hochiminh City, Vietnam. Accounting and Management Information Systems, 8(2), 263 - 285. 14