Factors defining the effectiveness of integrated accounting information system in ERP environment – Evidence from Vietnam’s enterprises

Abstract

   The value of information system (IS) in business is crucial to the future of companies but is also prerequisitefor business management. In our research, the IS value is estimated in the form of the effectiveness of integratedaccounting information system (AIS) at organizational level. This paper explores factors that define theeffectiveness of integrated AIS in organizations. The survey comprises of 316 businesses operating in Vietnam thathave ERP-applied. Scale measurement construction for multi-dimensional concept and exploratory factor analysis(EFA) are used to validate and interpret the BSC-based research model. The result indicates that there are threegroups of second order constructs including (1) business development support, (2) organizational processimprovement and (3) market demand. They all define the effectiveness of integrated AIS in ERP environment. Eachsecond order construct is defined by a set of first order constructs and related observed variables. The researchprovides business managers with a suggested model to evaluate the value of business information system, targetingin the integrated AIS in ERP environment.