Factors Influencing Accounting Information Systems in Small and Medium Enterprises: The Case in Hanoi, Vietnam

Purpose: The study aims to identify the factors influencing the accounting information system in small and medium-sized enterprises in Hanoi, Vietnam. Theoretical framework: The paper is based on the theoretical framework of factors affecting the accounting information system which has been done before and applied in small and medium-sized enterprises in Hanoi, Vietnam. Design/methodology/approach: The questionnaire was distributed to 350 small and medium-sized enterprises in Hanoi, and a total of 245 valid responses were collected. They included directors, chief accountants, and accounting staff. By multivariate regression analysis from SPSS 22 software, the results indicate that there are five factors affecting the effectiveness of the accounting information system in small and medium-sized enterprises in Hanoi. Findings: The regression findings support the significant positive impacts of these factors influencing the accounting information system in small and medium-sized enterprises in Hanoi as follows: (1) Managerial knowledge, (2) External expert support, (3) Organizational characteristics, (4) User participation in the system, and (5) Managerial support. Research, Practical & Social implications: The study provides factors influencing the accounting information systems in small and medium-sized enterprises in the case of Hanoi, Vietnam. This result provides useful references for relevant issues. The research results are the basis for proposing solutions to improve the Accounting Information Systems in Vietnam for making decisions. Originality/value: The value of the study is providing an expansion of the factors influencing accounting information systems. Research results provide useful references for research on related issues. These findings can be useful for Vietnamese enterprises to take measures to improve their Accounting Information Systems, thereby improving business performance