Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam
Huu Thien Nguyen,
Ramayah T,
Qian Long Kweh,
Phuong Thi Kim Tran,
Hieu Tran Duong Minh
Affiliations
Huu Thien Nguyen
Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City, Viet Nam
Ramayah T
School of Management, Universiti Sains Malaysia, Minden, 11800, Penang, Malaysia; Department of Information Technology & Management, Daffodil International University, Birulia, Bangladesh; Department of Management, Sunway University Business School, 47500, Petaling Jaya, Selangor, Malaysia; University Center for Research & Development (UCRD), Chandigarh University, Ludhiana, 140413, Punjab, India; Faculty of Economics and Business, Universitas Indonesia (UI), Depok City, West Java, 16424, Indonesia; The University of Jordan (UJ), Aljubeiha, Amman, Jordan; Azman Hashim International Business School, Universiti Teknologi Malaysia (UTM), Kuala Lumpur, Malaysia
Qian Long Kweh
School of Management, Canadian University Dubai, United Arab Emirates; Corresponding author.
Phuong Thi Kim Tran
Faculty of Accounting – Finance, Dong Nai Technology University, Bien Hoa City, Viet Nam
Hieu Tran Duong Minh
Merck Vietnam Co., Ltd, 106 Nguyen Van Troi, Phu Nhuan District, Ho Chi Minh City, Viet Nam
The characteristics of accounting information systems (AISs) within organizations and the factors affecting their effectiveness are investigated in this study. In particular, how external consultants moderate the relationship between the determinants and AIS effectiveness is examined. A total of 167 agricultural companies in the Ben Tre Province of Vietnam were surveyed using a regression-based partial least squares structural equation model. Then, the influence of these determinants on AIS effectiveness was evaluated. The findings showed that managers' involvement and managers’ accounting knowledge positively affect AIS effectiveness. Furthermore, the involvement and knowledge of managers are mitigated by external consultants, which reduces the negative influence of such involvement on AIS effectiveness. This study aims to contribute to the body of knowledge on the determinants affecting AIS effectiveness by providing agricultural companies in Ben Tre and Vietnam with insights into the effectiveness of their respective AIS activities.
