The relationship between computerized accounting systems and the job performance of accountants at small and medium enterprises in Ho Chi Minh City
Main Article Content
Abstract
In the current 4.0 era, the application of information technology in accounting is increasingly popular. So whether information technology brings efficiency to accountants is a matter of concern. The research aims to identify (1) the factors affecting the decision to apply computerization to accounting work and (2) the effect of accepting computerized accounting systems on the job performance of accountants. The study surveyed 210 employees at small and medium enterprises in Ho Chi Minh City. The data was processed by performing exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and SEM linear structural model through SPSS 20 and AMOS 20 software. Research results indicate that (1) perceived usefulness and perceived ease - of - use positively affect the acceptance of accounting computerization, and (2) computerized accounting systems positively affect the time management performance and task performance of accountants. The computerized accounting systems have helped accountants save time and perform tasks more efficiently. Research results will motivate in order that businesses boldly invest and develop computerization in accounting work, contributing to the stable and sustainable development of enterprises.
Article Details
Keywords
Accountants, Computerized accounting systems, Job performance
References
Agourram, H. (2009). Defining information system success in Germany. International Journal of Information Management, 29(2), 129-137.
Borman. W.C, & Motwwidlo, S. J. (1993). Expanding the criterion domain to include elements of contextual performance. In N.Schmitt & W. C. Borman (Eds.). Personnel selection in organizations (pp.71-98). San Francisco: Jossey-Bass.
Brecht, H. D., & Martin, M. P. (1996). Accounting information systems: The challenge of extending their scope to business and information strategy. Accounting Horizons, 10(4), 16-22.
Calisir, F., Gumussoy, C. A., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise resource planning systems: An exploratory extension of the technology acceptance model. Management Research News, 32(7), 597-613.
Campbell, J. P. (1990). Modeling the performance prediction problem in industrial and organizational psychology. In M.D. Dunnette & L. M. Hough (Eds), Handbook of industrial and organizational psychology (pp.687-732). Consulting Psychologist Press.
Coleman, V. I., & Borman, W. C. (2000). Investigating the underlying structure of the citizenship performance domain. Human Resource Management Review, 10(1), 25-44.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Edison, G., Manuere, F., Joseph, M., & Gutu, K. (2012). Evaluation of factors influencing adoption of accounting information system by small to medium enterprises in Chinhoyi. Interdisciplinary Journal of Contemporary Research In Business, 4(6), 1126-1141.
Elbashir, M. Z., Collier, P.A., & Davern, M.J. (2008). Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems, 9(3), 135-153.
Gelinas, U., Sutton S., & Hunton, J.,. (2005). Acquiring, Developing and Implementing Accounting Information System (6th ed.). Thomson South-Western Education College, Cincinnati.
Goodhue, D. L., & Thompson, R. L. (1995). Task-Technology Fit and Individual Performance. MIS Quarterly, 19(2), 213-236.
Hair, J., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis (6th ed.). Prentice-Hall. Upper Saddle River NJ.
June, S., & Mahmood, R. (2011). The relationship between person-job fit and job performance: A study among the employees of the service sector SMEs in Malaysia. International Journal of Business, humanities and technology, 1(2), 95-105.
Kanellou, A.,& Spathis, C. (2013). Accounting benefits and satisfaction in an ERP environment. International Journal of Accounting Information Systems, 14(3), 209-234.
Koopmans, L., Bernaards, C. M., Hildebrandt, V. H., Van Buuren, S., Van der Beek, A. J., & De Vet, H. C. (2014). Improving the individual work performance questionnaire using Rasch analysis. Journal of Applied Measurement, 15(2), 160-175.
Kositanurit, B., Ngwenyama, O., & Osei-Bryson, K. M. (2006). An exploration of factors that impact individual performance in an ERP environment: an analysis using multiple analytical techniques. European Journal of Information System, 15(6), 556-568.
Lanlan, Z., Ahmi, A., & Popoola, O. M,J. (2019). Perceived Ease of Use, Perceived Usefulness and the Usage of Computerized Accounting Systems: A performance of Micro and Small Enterprises in China. International Journal of Recent Technology and Engineering (IJRTE), 8(2), 324-331.
Meigs, F.R & Mary.A. (1998). Financial Reporting (9th ed.). United States of America: Irwin Mc Graw Hill.
Nguyễn Đình Thọ (2013). Phương pháp nghiên cứu khoa học trong kinh doanh – Thiết kế và thực hiện. Nhà Xuất bản Lao động Xã hội.
Oliveira, T., Thomas, M., & Espadanal, M. (2014). Assessing the determinants of cloud computing adoption: An analysis of the manufacturing and services sectors. Information & Management, 51(5), 497-510.
Premkumar, G., & Roberts, M. (1999). Adoption of new information technologies in rural small businesses. Omega, 27(4), 467-484.
Robey, D. (1979). User attitudes and management information system use. Academy of Management Journal, 22(3), 527-538.
Rogers, A. D. (2016). Examining small business adoption of computerized accounting systems using the technology acceptance model. [Doctoral thesis, Walden University]. The United States.
Sharairi, J. (2011). Factors affecting the role of internal auditors in the protection of computerized accounting information systems from electronic penetration. International Research Journal of Finance and Economics, 68, 140-160.
Stone, R.W., Good, D.J., & Baker-Eveleth, L. (2007). The impact of information technology on individual and firm marketing performance. Behaviour and Information Technology, 26(6), 465-482.
Sun, H., & Fricke, M. (2009). Re-examining the impact of system use on job performance from the perspective of adaptive system use. In 15th Americas Conference on Information Systems 2009, AMCIS 2009 (pp. 3010-3020).
Tornatzky, L. G., & Klein, K. J. (1982). Innovation characteristics and innovation adoption-implementation: A meta-analysis of findings. IEEE Transactions on Engineering Management, 1, 28-45.
Torkzadeh, G., Koufteros, X., & Doll, W. J. (2005). Confirmatory factor analysis and factorial invariance of the impact of information technology instrument. Omega, 33(2), 107-118.
Venkatesh, V. (2000). Determinants of perceived ease of use: Integrating control, intrinsic motivation, and emotion into the technology acceptance model. Information Systems Research, 11(4), 342-365.
Võ Văn Nhị, Nguyễn Bích Liên & Phạm Trà Lam (2014). Định hướng lựa chọn phần mềm kế toán phù hợp cho các doanh nghiệp nhỏ và vừa tại Việt Nam. Tạp chí Phát triển Kinh tế, (285), 2-23.
Wang, B., & Ha-Brookshire, J. (2018, January). Perceived usefulness and perceived ease of use of new technologies described by Chinese textile and apparel firm owners and managers. In International Textile and Apparel Association Annual Conference Proceedings (Vol. 75, No. 1). Iowa State University Digital Press.
Zviran, M., Pliskin, N., & Levin, R. (2005). Measuring user satisfaction and perceived usefulness in the ERP context. Journal of Computer Information Systems, 45(3), 43-52.
Borman. W.C, & Motwwidlo, S. J. (1993). Expanding the criterion domain to include elements of contextual performance. In N.Schmitt & W. C. Borman (Eds.). Personnel selection in organizations (pp.71-98). San Francisco: Jossey-Bass.
Brecht, H. D., & Martin, M. P. (1996). Accounting information systems: The challenge of extending their scope to business and information strategy. Accounting Horizons, 10(4), 16-22.
Calisir, F., Gumussoy, C. A., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise resource planning systems: An exploratory extension of the technology acceptance model. Management Research News, 32(7), 597-613.
Campbell, J. P. (1990). Modeling the performance prediction problem in industrial and organizational psychology. In M.D. Dunnette & L. M. Hough (Eds), Handbook of industrial and organizational psychology (pp.687-732). Consulting Psychologist Press.
Coleman, V. I., & Borman, W. C. (2000). Investigating the underlying structure of the citizenship performance domain. Human Resource Management Review, 10(1), 25-44.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Edison, G., Manuere, F., Joseph, M., & Gutu, K. (2012). Evaluation of factors influencing adoption of accounting information system by small to medium enterprises in Chinhoyi. Interdisciplinary Journal of Contemporary Research In Business, 4(6), 1126-1141.
Elbashir, M. Z., Collier, P.A., & Davern, M.J. (2008). Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems, 9(3), 135-153.
Gelinas, U., Sutton S., & Hunton, J.,. (2005). Acquiring, Developing and Implementing Accounting Information System (6th ed.). Thomson South-Western Education College, Cincinnati.
Goodhue, D. L., & Thompson, R. L. (1995). Task-Technology Fit and Individual Performance. MIS Quarterly, 19(2), 213-236.
Hair, J., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis (6th ed.). Prentice-Hall. Upper Saddle River NJ.
June, S., & Mahmood, R. (2011). The relationship between person-job fit and job performance: A study among the employees of the service sector SMEs in Malaysia. International Journal of Business, humanities and technology, 1(2), 95-105.
Kanellou, A.,& Spathis, C. (2013). Accounting benefits and satisfaction in an ERP environment. International Journal of Accounting Information Systems, 14(3), 209-234.
Koopmans, L., Bernaards, C. M., Hildebrandt, V. H., Van Buuren, S., Van der Beek, A. J., & De Vet, H. C. (2014). Improving the individual work performance questionnaire using Rasch analysis. Journal of Applied Measurement, 15(2), 160-175.
Kositanurit, B., Ngwenyama, O., & Osei-Bryson, K. M. (2006). An exploration of factors that impact individual performance in an ERP environment: an analysis using multiple analytical techniques. European Journal of Information System, 15(6), 556-568.
Lanlan, Z., Ahmi, A., & Popoola, O. M,J. (2019). Perceived Ease of Use, Perceived Usefulness and the Usage of Computerized Accounting Systems: A performance of Micro and Small Enterprises in China. International Journal of Recent Technology and Engineering (IJRTE), 8(2), 324-331.
Meigs, F.R & Mary.A. (1998). Financial Reporting (9th ed.). United States of America: Irwin Mc Graw Hill.
Nguyễn Đình Thọ (2013). Phương pháp nghiên cứu khoa học trong kinh doanh – Thiết kế và thực hiện. Nhà Xuất bản Lao động Xã hội.
Oliveira, T., Thomas, M., & Espadanal, M. (2014). Assessing the determinants of cloud computing adoption: An analysis of the manufacturing and services sectors. Information & Management, 51(5), 497-510.
Premkumar, G., & Roberts, M. (1999). Adoption of new information technologies in rural small businesses. Omega, 27(4), 467-484.
Robey, D. (1979). User attitudes and management information system use. Academy of Management Journal, 22(3), 527-538.
Rogers, A. D. (2016). Examining small business adoption of computerized accounting systems using the technology acceptance model. [Doctoral thesis, Walden University]. The United States.
Sharairi, J. (2011). Factors affecting the role of internal auditors in the protection of computerized accounting information systems from electronic penetration. International Research Journal of Finance and Economics, 68, 140-160.
Stone, R.W., Good, D.J., & Baker-Eveleth, L. (2007). The impact of information technology on individual and firm marketing performance. Behaviour and Information Technology, 26(6), 465-482.
Sun, H., & Fricke, M. (2009). Re-examining the impact of system use on job performance from the perspective of adaptive system use. In 15th Americas Conference on Information Systems 2009, AMCIS 2009 (pp. 3010-3020).
Tornatzky, L. G., & Klein, K. J. (1982). Innovation characteristics and innovation adoption-implementation: A meta-analysis of findings. IEEE Transactions on Engineering Management, 1, 28-45.
Torkzadeh, G., Koufteros, X., & Doll, W. J. (2005). Confirmatory factor analysis and factorial invariance of the impact of information technology instrument. Omega, 33(2), 107-118.
Venkatesh, V. (2000). Determinants of perceived ease of use: Integrating control, intrinsic motivation, and emotion into the technology acceptance model. Information Systems Research, 11(4), 342-365.
Võ Văn Nhị, Nguyễn Bích Liên & Phạm Trà Lam (2014). Định hướng lựa chọn phần mềm kế toán phù hợp cho các doanh nghiệp nhỏ và vừa tại Việt Nam. Tạp chí Phát triển Kinh tế, (285), 2-23.
Wang, B., & Ha-Brookshire, J. (2018, January). Perceived usefulness and perceived ease of use of new technologies described by Chinese textile and apparel firm owners and managers. In International Textile and Apparel Association Annual Conference Proceedings (Vol. 75, No. 1). Iowa State University Digital Press.
Zviran, M., Pliskin, N., & Levin, R. (2005). Measuring user satisfaction and perceived usefulness in the ERP context. Journal of Computer Information Systems, 45(3), 43-52.
Most read articles by the same author(s)
- Le Van Tuan, Nguyen Kim Quoc Trung, Ngo Nhat Phuong Diem, Nguyen Thi Chi, Factors affecting the financial efficiency of listed companies in Vietnam , Journal of Finance and Marketing: No. 68 (2022)
- Vo Thi Thu Ha, Nguyen Thi Kieu Oanh, Tran Hong Van, Võ Thị Trúc Đào, Chu Thị Thương, Lê Văn Tuấn, The relationship between financial management and the operational efficiency of smalland medium-sized enterprises in Ho Chi Minh City , Journal of Finance and Marketing: Vol. 13, issue 5
- Phan Thi Hang Nga, Phan Ngoc Kim Thoa, Nguyen Thi Minh Hang, International carbon pricing experiences and implications for Vietnam , Journal of Finance and Marketing: Số 82 (2024)