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VOLUME 04 ISSUE 03 MARCH 2021

Evaluation of Accounting Information System Quality of Construction Firms Listed on the Vietnamese Stock Exchange
Duc Tai Do
Faculty of Accounting, University of Labor and Social Affairs, Vietnam
DOI : https://doi.org/10.47191/ijmra/v4-i3-09

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ABSTRACT:

My study aims to analyze and assess accounting information system quality of construction firms listed on the Vietnamese stock exchange, to bring comprehensive insight about the accounting information system of construction firms. The evaluation was carried out by applying qualitative methodology and quantitative methodology to the research results and based on survey results of accountant staffs and IT staffs of construction firms. Overall, the study has identified and measured nine (9) attributes of accounting information system quality of construction firms that have great effects on accountants. There is not, statistically, significant difference in the level of accounting information system quality of construction firms listed on the Vietnamese stock exchange from these different job descriptions and different work experiences. Based on the research findings, there are recommendations regarding the construction firms. The findings contribute to the further development of accounting information system quality research and the construction industry.

KEYWORDS

accounting information system quality (AISQ), accounting information system (AIS), accounting, construction firms

JEL codes:

M41, L86, L74

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VOLUME 04 ISSUE 03 MARCH 2021

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