Resumen de Impact of Accounting Information System on Performance of Vietnamese Construction Enterprises

Thi Van Anh Duong

• Purpose: The article analyzes the impact of the accounting information system on the performance of Vietnamese construction enterprises, providing more empirical evidence on the impact of the accounting information system to the performance of Vietnamese construction enterprises.

    Theoretical framework: This paper uses Organizational information processing theory, Situation theory, System Theory.

    Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers. Firm Performance, AIS Availability, AIS Security and Integrity, AIS Confidentiality and Privacy, AIS System Quality measured on a five-point Likert scale Very good, good, moderate, not good, weak.

    Findings: Research results show that AIS Availability, AIS Security and Integrity, AIS Confidentiality and Privacy, AIS System Quality has a positive impact on the performance of Vietnamese construction enterprises.

    Research,  Practical   &   Social   implications: Based on the research results, the author has proposed recommendations to improve the performance of construction enterprises in Vietnam.

    Originality/Value: This study fills the gap in the the the impact of the accounting information system on the performance of Vietnamese construction enterprises.