Summary of Doctor of Accounting thesis: Research on factors affecting the quality of accounting information systems in civil engineering construction enterprises in Vietnam

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CHAPTER 1: INTRODUCTION TO THE STUDY 1.1. The reason for choosing the topic

the usefulness of technical information system in the performance of enterprises (Soudani, 2012). Or studies on factors affecting the quality of AIS such as Syaifullah (2014), Rapina (2014), and Susanto (2019) affirms the role and importance of accounting information systems in enterprises. Currently, researches in Vietnam mostly focus on information technology application. However, the researches have In the context of the integration of the world economy and the development of information technology, besides the opportunities and advantages that globalization

not been comprehensive and systematic. Currently, domestic research is mainly on the quality of accounting information in the ERP environment, the organization of brings, Vietnamese enterprises are facing many challenges, difficulties can affect operational goals and strategies. Along with the development of the financial market in

Vietnam, in order to improve business efficiency and reduce risks, in fact, there have been more and more interlaced financial investment activities. Besides, the development of businesses in general and civil engineering construction enterprises in particular has a very important significance for the development of the country's economy. With the transition to a multi-component economy operating under the market mechanism, civil engineering construction enterprises gradually integrate into the regional and the world market, the operation of enterprises must face many challenges due to competition with unpredictable fluctuations of the market.

accounting information systems in universities, the quality of financial reporting information in enterprises, the completion of accounting information systems and many scholars research on the quality of accounting information systems. However, the researches have not been comprehensive and systematic. Some authors believe that the factors work in the opposite direction, some authors believe that the factors work in the same direction. In Vietnam, in the context of current extensive international economic integration, the quality of accounting information systems is also increasingly focused. Stemming from the above issues, the topic: "Research on factors affecting the quality of accounting information systems in civil engineering construction enterprises in Vietnam" is one of the topics that have scientific significance both in theory and practice in the transport construction enterprises in Vietnam today. 1.2. Objectives of the study Although in Vietnam, the legal documents and supervision of the State are quite complete about accounting such as: the revised Accounting Law 2015, the system of standards, accounting regimes guiding implementation for enterprises. However, in the implementation process of most enterprises, especially the civil engineering construction enterprises applying incomplete legal documents, the

qualifications of the accounting staff are still limited and the accounting information is transparent the financial statements are still low, affecting the interests of investors, Stemming from practice, the general objective of the thesis is to conduct research to clarify the impact of factors on the quality of accounting information systems. To accomplish this goal, the author defines the specific goals as follows:

- Assessing the current status of the quality of accounting information systems in civil engineering construction enterprises in Vietnam.

- Build appropriate research model and test the impact of factors affecting the quality of accounting information systems in civil engineering construction enterprises in Vietnam.

- Determine the relationship between the accounting information systems quality and firm performance of the civil engineering construction enterprises in Vietnam. making the supervision of State agencies more difficult. Recently, the research directions of the accounting information systems quality have received much attention from the authors in the world and in Vietnam. At the beginning of the 20th century, the scandals of famous enterprises, such as Viglacera Tu Son JSC, Bach Tuyet JSC, Bibica JSC, WorldCom, Enron, Toshiba, caused distrust of accounting and auditors, reducing confidence public news, leading to the bankruptcy of many other businesses. Therefore, the issue of the quality of the accounting information systems (AIS) has attracted the attention of the owner. In fact, there are many scientific researches and studies on issues such as the effectiveness of economic systems in enterprises (Sajady and Dastgir, 2008), research on the impact of economic systems management in creating profits (Roodposhti et al.), Research on

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- Identify a number of recommendations and solutions to improve the quality accounting information systems of the civil engineering construction enterprises in Vietnam. Scope of survey: The thesis surveyed people who are working in accounting and management at civil engineering construction enterprises in the territory of Vietnam.

1.3. Research question 1.6. Summary of research method

On the basis of research objectives, the thesis raises specific research questions Using a combination of qualitative research and quantitative research, in as follows: which:

Question 1: What is the quality of the accounting information systems in civil Qualitative research method: The thesis uses two main methods, which are the engineering construction enterprises in Vietnam?

Question 2: What factors affect the quality of accounting information systems in civil engineering construction enterprises in Vietnam?

Question 3: Does the quality accounting information systems have an impact on the firm performance of the civil engineering construction enterprises in Vietnam?

Question 4: Are there any recommendations and solutions that need to be given to improve the quality of accounting information systems?

1.4. Research subjects

deductive method and the in-depth expert interview method. The deductive method starts with records of observed variables presented from past studies, synthesizing the factors that influence AIS quality and AIS quality factors affecting firm performance. Since then, it is proposed that the factors affecting the quality of AIS and the quality of AIS that affect firm performance at civil engineering construction enterprises of Vietnam. The method of in-depth interviewing experts includes: business managers, chief accountants of enterprises, State audit... have a lot of experience in accounting, managers who are knowledgeable about AIS, comment and support placement into each relevant research concept, identify the factors that affect the quality of AIS, develop and complete the AIS quality scale, the factors that affect the quality of AIS and scale the quality AIS affects firm performance.

Quantitative research method: The dissertation conducted a survey to get opinions on the impact of factors on the quality of technical drainage systems and the The research object of the thesis is the factors affecting the quality of accounting information systems, the degree of influence of these factors on the quality of accounting information systems and the quality of accounting information systems that affect the firm performance in civil engineering construction enterprises in Vietnam.

1.5. Research scope quality of accounting information systems on firm performance in civil engineering construction enterprises in Vietnam through payment tables questions of those who

Research content: The thesis focuses on the content of the quality of accounting information systems in civil engineering construction enterprises, focuses

are working in accounting and management at enterprises. Applying the proposed model and using SPSS22, AMOS22 to analyze data. This method helps the author to test the scale of factors affecting the quality of accounting information systems, firm performance of enterprises or not. on factor analysis, evaluating the impact of the quality of accounting information systems on firm performance. At the same time, the thesis researches in medium and large-sized enterprises in the period of 2017 to 2019. 1.7. New contributions of the thesis

* Contributions in terms of science - The thesis clarifies some of the following issues:

- On the basis of synthesizing previous studies and through interviews with experts, the author will give a method of measuring the factors that affect the quality Research space: Focusing on medium to large-scale enterprises with specific areas of civil engineering construction in Vietnam such as construction of roads, railways, airways and waterways mainly in Ho Chi Minh City, Hanoi and neighboring provinces, excluding foreign enterprises, enterprises with foreign investment in Vietnam.

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CHAPTER 2: OVERVIEW OF RESEARCH AND THEORETICAL BASIS ABOUT FACTORS AFFECTING QUALITY ACCOUNTING INFORMATION SYSTEMS of the accounting information system, the quality of the accounting information system affects the firm performance of civil engineering construction enterprises in Vietnam.

- Through experimental research to discover the model that reflects the factors that affect the quality of the accounting information system, the quality of the

2.1. Research overview 2.1.1. Studies on accounting information systems

accounting information system that affects the firm performance.

* Contribution in practice - The thesis contributes to solving some of the following problems:

From 2010 to now, there has been a remarkable change in the research of accounting information systems of authors. IT applications, new applications, categories such as big data - Big Data, the explosion of social networks, cloud computing, and ability to share data have changed the accounting information systems. In this period, in-depth studies on enterprise resource management system or knowledge sharing in accounting information systems. Some authors follow the - Analyzing and assessing the current status of the quality of the accounting information system, the quality of the accounting information system affecting the firm performance of civil engineering construction enterprises in Vietnam through different measurement methods.

- Building a model of the effects of factors on the quality of the accounting information system, the quality of the accounting information system that affects the performance of the civil engineering construction enterprises in Vietnam. direction of summarizing the theory of accounting information systems or proposing new research models such as Belfo and Trigo (2013), Budiarto and Prabowo (2015), Smith (2016). Other authors mainly do empirical research on accounting information systems in developing countries, on the impact of ERP on data quality of accounting information systems such as Ghasemi et al (2011), Al-Hiyari et al (2013), Prasad and

Green (2015) or the studies on the accounting information systems organization of To Hong Thien (2017), the application of cloud computing to develop the accounting information systems of Nguyen Thi Thu Thuy and Nguyen Thi Hai Ly (2017).

2.1.2. Studies on accounting information system quality - Through empirical research results, the author gives recommendations to improve the quality of accounting information systems in enterprises, helping researchers to apply measurement with other enterprises in the future. Other businesses can apply or adjust the information system they are using, helping to increase the ability to collect data, process, store, control and provide quality

information. At the same time, businesses can maximize their ability to process information that the accounting information system meets, bringing the best performance to businesses.

1.8. Thesis structure

Based on the study of Sajady et al (2008), Vu Thi Thanh Binh (2018) measured the quality accounting information systems with 5 design questions using the 5-point Likert scale: (1) Improving the quality of the system financial 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

The structure of the thesis includes 5 chapters: Chapter 1: Introduction to research topic Chapter 2: Research overview and theoretical basis of factors affecting the quality of the accounting information system

(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 Chapter 3: Research method Chapter 4: Research results Chapter 5: Discuss research results and recommendations entry, processing to accounting information provision; (5) The system's ability to

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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. On the other hand, training and education should also be promoted to improve ability and understanding of the use of the system.

2.1.3. Studies on factors affecting the quality of the accounting information system 2.1.4. The quality of the accounting information system affects firm performance

Nowadays, the quality of accounting information systems has received a lot of attention from domestic and foreign authors and researchers. Inheriting the model of 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

two researchers Delone and McLean, the authors Ivana and Ana (2013) by empirical research method, analyzed the basic characteristics of the accounting information Malaysia. Research results have shown that firm performance is significantly improved when SMEs apply AIS in their business operations compared to companies

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.

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 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 systems

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. 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

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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. 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 In Vietnam, when the economy is in transition, there are more and more AIS-

2.2.1. Information system 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 Bagranoff et al (2010) identified an information system (IS) as a system that

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

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 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

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 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.

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

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, 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

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2.2.3. Quality of accounting information system

2.2.3.1. Concept

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) creditors). and suppliers, governments, information (customers, external 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

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 Institute of Certified Public Accountants (AICPA) emphasized: Accounting is in fact IS, more accurately accounting is the practice of general theories of information in

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 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 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 Delone and McLean (1992) argue that IS quality can be determined by the

research by Stair and Reynolds (2010), including: (1) Data: from activities and operations of the enterprise collected from accounting documents; These data are 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

reporting systems including

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

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 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 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

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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 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 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 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 Behavioral management theory was invented by Simon in 1947 - The author received the 1978 Nobel Prize for contributions to science in decision-making in

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

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

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CHAPTER 3: RESEARCH METHODS Table 3.1. Explain and describe the variables in the model

3.1. Research process design

The role of the variable Define No. Inheritance scale Variable name in the model 3.2. Research model building Training and 1 Independent An investment form transfers Mona and +H1 variables Anik (2017) education

Information Technology + Ivana 2013 + Meriyani and Susanto (2018)

Organizational Culture

+ Rapina (2014)

+H2 knowledge of IS, covering IS techniques, concepts, skills, capabilities, organizational and knowledge of specific information system products. 2 Information Technology Independent variables and can Ivana (2013), Meriyani and Susanto 2018 +H3

Training and education + Mona và Anik (2017)

+H7 IT is a set of tools used to store and process data at high speed transmit information such as data, audio recordings, and images. 3

Firm performance + Ismail và Malcolm (2005) + Omran (2017)

Quality of the accounting information system + Mona and Anik (2017) + Omran (2017) + Susanto et al. (2019)

Rapina (2014) Organizational Culture Independent variables One of the factors that gives a important competitive very +H4 +H8a +H8b

Management Commitment + Syaiffullah (2014) + Carolina (2014) + Nurhayati (2014)

advantage is the set of ethical values shared by individuals groups within an and organization.

Firm size (Ismail and Malcolm, 2007)

Top management support + Mona và Anik (2017)

+H5 important 4 Management Commitment Independent variables

+H6

Knowledge management + Ismail và Malcom (2007) + Le Mong Huyen and Tran Quoc Bao (2017)

factor in An the working determining in behavior of employees organizations and is the sense of responsibility of each employee in the organization. Syaiffullah (2014), Carolina (2014), Nurhayati (2014) 5 Mona and Anik (2017) Independent variables Top managers' understanding of computer systems and the Figure 3.1. Research model of factors affecting AIS quality Top management support Source: Author's recommendation level of interest, knowledge support, or computerization Knowledge 6 Independent The level of familiarity with + Ismail and

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The role of the variable Define No. Inheritance scale Variable name in the model 3.3. Qualitative research methods 3.3.1. Inference method 3.3.2. Expert in-depth interview method 3.4. Quantitative research method management variables the daily tasks of the manager Malcom The dissertation conducted a survey to get opinions on the impact of factors on in terms of word processing, spreadsheet, database, (2007) + Le Mong AIS quality in civil engineering construction enterprises in Vietnam through questionnaires answering questions of those who are working. accounting at

Huyen and Tran Quoc Bao (2017) accounting data processor, email, internet, accounting knowledge ... AIS quality 7 Intermediate variable

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 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)

4.1. General overview of the transport construction enterprises of Vietnam

Firm 8 Dependent Firm performance is the Ismail and variable 4.1.1. General introduction about the construction companies of Vietnam transport performance results of achieving new set goals at the least cost in the Malcolm (2005), shortest time. Omran (2017) Firm size 9 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 construction enterprises of Vietnam Moderator variable Table 4.20. Synthesize the results of hypothesis testing Ismail and Malcolm, 2007 Hypothesis Content Conclude

H1 IT has a positive impact on the quality of AIS. Accept Firm size is a way of classifying enterprises based on a number of criteria such as number of employees, equity, and sales. H2 Accept Organizational Culture has a positive impact on the quality of AIS. Source: Author compiled

H3 Accept Training and education has a positive impact on the quality of AIS.

H4 Management Commitment has a positive impact on the Accept

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quality of AIS. 5.1.2 Discussion on the results of the technical drainage system quality affecting operational efficiency in the transport construction enterprises of Vietnam H5 Accept The research results show that factors that increase the performance of civil Top management support has a positive impact on the quality of AIS.

H6 Accept engineering construction enterprises through the indirect relationship of AIS quality variables that affect or affect firm performance. Analysis of the linear structure model Knowledge management has a positive impact on the quality of AIS.

H7 Accept The quality of the accounting information system has a positive impact on firm performance

H8a of influence Information Accept and

Technology, The Organizational Culture, Training education, Management Commitment, Top management support, Knowledge management on AIS quality is regulated by firm size. improve the quality of accounting H8b Accept The influence of AIS quality on firm performance is regulated by firm size. shows that the interactions between the factors that influence the quality of AIS have improved organizational performance. Therefore, we accept hypothesis H7: AIS quality has a positive impact on operational efficiency. These results are consistent with some research results related to AIS such as Ismail and Malcolm (2005), Omran (2017). In fact, the higher the quality of AIS, the higher firm performance will be. In the study, the author has not found a direct relationship between factors affecting the organizational performance of the organization, but there are a few studies that have indirect positive effects on firm performance through AIS. 5.2. Recommend some solutions to information systems in the transport construction enterprises of Vietnam 5.2.1. Increase the application of information technology Source: Author's calculations Improving the quality of AIS will contribute to improving business performance. Currently most businesses have applied IT in accounting, although the

CHAPTER 5: DISCUSSION RESULTS RESEARCH AND RECOMMENDATION

5.1. Discuss research results 5.1.1 Discuss the results of factors affecting the quality of AIS in civil engineering construction enterprises in Vietnam

level of applying IT in accounting is not the same, but basically businesses are applying accounting software in accounting and management. entire enterprise. The regular application of IT will affect the way of collecting, processing data and providing accounting information, thus limiting risks as well as the management and control of AIS. The awareness and assessment of errors and frauds in the process of collecting and processing data of AIS in the computer environment, thereby having important control measures, contribute to improving the quality of AIS. However, the accounting systems and software are not yet stable, so it is necessary to promote Thus, the factors of Information Technology, Organizational Culture, Training and education, Management Commitment, Top management support, Knowledge management have affected the quality of AIS. This result is completely consistent

with other studies on the quality of AIST that the author has researched and summarized. New in this research is that the author has analyzed the role of the

accounting software most. The accounting software must meet the user's requirements: the software must provide the output outputs that meet the accounting requirements, and the desired output output. The software must best support users in the process of using error messages, error correction guides, manuals, online support, and are friendly and easy to use. intermediate variable AIS quality to firm performance of the firm. In addition, the author has verified that firm size medium to large size regulators affect AIS quality and firm performance.

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5.2.2. Build and maintain corporate culture

advance" or a company incurs a large cost of employee's work such as high training costs. When they know a company's investment in their work, employees may feel it is their responsibility to commit to the company until the task is complete. 5.2.5. Promote senior management support In the 4.0 period, businesses not only relied on IT investment but also based on corporate culture, because of the factor of cultural values (which is the foundation of faith and is the inspiration and driving force in behavior control activities. of the people to the corporate culture formation) and a unique identity of each enterprise. Any business that wants a quality AIS needs management's support. Managers

Through the test results, Corporate Culture has an impact on AIS quality and indirectly affects the operational efficiency of enterprises. Therefore, businesses need must determine information needs as well as develop detailed AIS development plans, development strategies of enterprises, such as willingness to invest in related

to guide the behavior of each member in each enterprise so that people can strive to well implement the goals that the enterprise has set to create its own brand or in other words build its own logo. Build a structure of civil engineering. 5.2.3. Interested in the training and training of corporate employees

software technology or select and use accounting. Managers need to actively participate in the selection of hardware and software suitable for information needs, ensuring satisfaction for businesses and related objects because managers are people. has extensive knowledge, understanding of all processes and goals of the business. 5.2.6. Improve knowledge of application managers when applying accounting information systems

The results show that businesses need to pay attention to the training and education of corporate employees because this factor has a positive impact on the quality of AIS. Training and training of corporate employees will help employees improve their understanding and confidence when using AIS, a good communication environment will help employees be satisfied with their work and thereby help to use the system easier. It can be said that training is a regular and important task in any enterprise in the current competitive and integrated competition. The training of enterprises should be strengthened and enhanced in order to attract, develop and maintain capable individuals, the training reflected through the company's personnel According to research results, AIS quality or not depends on the knowledge of managers. First of all, enterprise managers need to improve their accounting expertise. Managers must have full knowledge of accounting, be the one who best understands the company's business operations. The biggest risk for businesses is that managers do not have sufficient capacity as well as professional knowledge, from which AIS can be built and implemented unsuccessfully. Managers need to be aware of responsibility for each of their actions and decisions, if they cannot afford to make

decisions, managers There is a possibility to consult a consultant. Managers must regularly update information related to government standards, circulars, and decrees policy. 5.2.4. Strengthen employee commitment to stick with the business

to be able to develop and develop an effective AIS. 5.3. Conditions for implementing the solution 5.3.1. Towards the State and concerned agencies 5.3.2. For businesses building civil engineering works 5.4. Limitations and next research directions

Researching the current state of AIS quality for AIS quality, testing factors affecting AIS quality and the impact of AIS on firm performance of Vietnamese civil engineering construction enterprises was devoted by the author to would like to recommend solutions that can be applied and feasible, thereby contributing to improving the AIS quality of these businesses. However, the study is still not immune from the limitations: Managers who want to promote Management Commitment to sticking with businesses need to be based on emotional feelings, because ethical considerations or the motivation to pursue income of each individual, encourage individuals. participate in activities in the organization. In the process of working relationships with direct leadership, functional clarity, individual important feelings are clear characteristics of emotional-based commitment. The policy of fair and clear remuneration in work functions and leaders' concern motivates employees to strive to dedicate themselves to businesses. Leadership helps employees have opportunities to challenge at work, promotion opportunities, express themselves, participate in the decision-making process and feel the importance of individuals in the business. A number of factors that may increase standards-based commitment include "bonus in

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AIS between medium and large enterprises with small and micro enterprises. Future research should expand the scope to enrich your research.

Conclusion: Although there are some limitations above, but do not deny the results and findings in this study. The research has contributed to expanding the research direction on AIS quality, especially specific enterprises such as the civil - Collect data tables through survey questionnaires, the author chooses a convenient non-probability sample, one person responds to all observed variables, which can lead to method bias. Although the test results show that in the study of the thesis, the bias effect of the method is not significant, but this is still the limitation of the thesis. Data, on the other hand, is only collected at a time, not the entire process.

engineering construction industry in Vietnam, which has not been studied by any author. Limitations are indicated to acknowledge their existence and open up the next Therefore, the study cannot take into account the time-delay effects of changes in organizational factors to operational efficiency because these factors do not directly affect the operation of enterprises after changes have occurred. . research direction for other researchers interested in AIS.

- The scale of research concepts is built and inherited from previous studies, then developed the scale applicable to the Vietnamese market, where there are differences in the level of IT application, culture, knowledge… therefore, may not reflect the true nature of research structure in Vietnam. This could potentially lead to measurement bias affecting research results.

- The object of the survey in the author's study is the accountant who is a direct user of AIS and the manager is a participant in using AIS, because the author's purpose is to learn about the direct use behavior. of these staff members. However, for AIS there are many different audiences and AIS users can be direct or indirect people, and with the future trend AIS will be an integrated system, linking to all other ISs. throughout the enterprise, so system users will be more diverse. Future research directions should clearly classify survey subjects, conduct additional surveys using IS to evaluate and compare the differences of AIS in enterprises. The relatively small sample size (50% overall) and the relatively low response

rate are always a major limitation in accounting research but enough to use the AMOS analysis tool. However, alternative methods such as least squares can be applied to overcome the problem of small sample size (Hair et al., 2017). Future research directions can use the least squares to find the moderator variables that can be included in the model. Moreover, the author only examines the relationship between the overall efficiency of enterprises and related factors. Therefore, these factors and specific aspects of corporate performance are ignored. Future research should investigate these relationships for deeper understanding. At the same time, the sample in this study, the author only performed in medium and large enterprises, not in small and micro enterprises. Therefore, it is impossible to compare the quality of