RESEARCH ON FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS AT PUBLIC HOSPITALS IN HANOI

Abstract

The article studies the factors affecting the quality of accounting
information systems in public hospitals in Hanoi. The study surveyed 360
subjects, conducted reliability testing of the scale, exploratory factor analysis
EFA and correlation analysis, and multivariate regression. The research results
show that information technology factors, organizational culture, employee
training and education, employee commitment to the organization, support
from senior management, and manager knowledge are factors affecting the
quality of accounting information systems. The article has proposed a number
of recommendations to help improve the quality of accounting information
systems for public hospitals in Hanoi.