Logo PTI Logo icrmat

Proceedings of the 2021 International Conference on Research in Management & Technovation

Annals of Computer Science and Information Systems, Volume 28

Factors affecting the accounting information quality in commercial enterprises in Hochiminh City

, , ,

DOI: http://dx.doi.org/10.15439/2021KM80

Citation: Proceedings of the 2021 International Conference on Research in Management & Technovation, Vu Dinh Khoa, Shivani Agarwal, Gloria Jeanette Rincon Aponte, Nguyen Thi Hong Nga, Vijender Kumar Solanki, Ewa Ziemba (eds). ACSIS, Vol. 28, pages 151–155 ()

Full text

Abstract. The accounting information quality has become an urgent need in the whole society and all fields. In particular, the accounting information quality in trading companies is being paid attention to. To achieve this goal, it is necessary to have studies to understand the factors, as well as the extent to which these factors affected the accounting information quality. To conduct the research, the authors have used a combination of qualitative and quantitative research methods. Research results have pointed out that 5 factors affecting the accounting information quality in trading companies in Hochiminh City, which are the Involvement of managers (QT), Tax policy (TU), qualification of accountants (TD), Application of information technology (CN), and Internal control system (KS).

References

  1. A. R. Komala, "The influence of the accounting manager's knowledge and the top management support on the accounting information system and its impact on the accounting information quality: a case of Zakat institutions in Bandung," Journal of Global Management, vol. 4, no. 1, pp. 57-73, 2012.
  2. Rapina, "Factors influencing the accounting information quality system and its implications on the accounting information quality research," Journal of finance and accounting, vol. 5, no. 2, 2014.
  3. V. T. T. Binh, "Research on factors affecting the accounting information quality systems in small and medium companies in Hanoi city," Hanoi City, 2020.
  4. N. B. Lien, "Identifying and controlling the factors affecting the accounting information quality in the application environment of enterprise resource planning (ERP) systems in Vietnamese companies," Hochiminh City, 2012.
  5. N. T. Nguyen, "The impact of corporate governance on the quality of financial reporting information in listed companies in Vietnam," Hochiminh City, 2016.
  6. P. M. Nguyet, "Determining and measuring the influence of factors on the accounting information quality presented in the financial statements of listed companies in Vietnam," Hochiminh City, 2014.
  7. D. T. Nhung, "Study on factors affecting the accounting information quality in financial statements of construction and installation companies listed on Vietnam's stock market," Hanoi, 2020.
  8. P. Q. Thuan, "Factors affecting the quality of financial reporting information in companies in Vietnam," Hochiminh City, 2016.