Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics

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Abstract

This study delves into the efficiency of accounting information systems (AIS) amidst Vietnam’s evolving digital landscape, with a keen focus on seven pivotal factors: managerial commitment (MC), accounting staff proficiency (AP), digital technology application (DT), relative advantage (RA), data quality (DQ), organizational readiness (RD), and accounting software (AS). Employing robust methodologies including exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), our research underscores the significant influence of these factors on AIS effectiveness. Drawing from the theoretical framework of the diffusion of innovation (DOI) theory, originally proposed by Everett Rogers, we examine how the active adoption of AIS within enterprises offers RA over non-adoption, shaping their operational efficiencies. Notably, the non-significant relationship identified between RA and AIS effectiveness warrants attention. Furthermore, our multi-group structural analysis unveils substantial sectoral disparities, highlighting the imperative for tailored strategies to optimize AIS effectiveness across diverse industry sectors. Our study offers practical insights essential for businesses navigating the intricacies of AIS optimization in Vietnam’s unique technological and socio-economic milieu. We advocate for future research endeavors aimed at deepening our comprehension of these dynamics within varied organizational contexts, thereby facilitating informed decision-making and fostering organizational resilience in the face of evolving technological landscapes.

Keywords: Accounting Information Systems, AIS Efficiency, Digital Technology, Vietnam, Managerial Commitment, Sectoral Differences

Authors’ individual contribution: Conceptualization — T.H.H., V.Q.D., and N.S.N.; Methodology —V.Q.D. and N.S.N.; Software — N.S.N.; Validation — T.H.H. and V.Q.D.; Formal Analysis — V.Q.D.; Investigation — T.H.H. and V.Q.D.; Resources — N.S.N.; Data Curation — N.S.N.; Writing — Original Draft — T.H.H.; Writing — Review & Editing — T.H.H., V.Q.D., and N.S.N.; Visualization — N.S.N.; Supervision — T.H.H.; Project Administration — T.H.H.; Funding Acquisition — T.H.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M100, M400, M410

Received: 20.12.2023
Accepted: 25.07.2024
Published online: 29.07.2024

How to cite this paper: Hoang, T. H., Do, V. Q., & Nguyen, N. S. (2024). Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics. Journal of Governance & Regulation, 13(3), 139–149. https://doi.org/10.22495/jgrv13i3art12