Quality of accounting information systems in the construction and real estate enterprises
Download This Article
Thi Thuan Nguyen 
, Thi Huyen Do
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This paper aims to analyze the influence of factors on the quality of accounting information systems (AIS) in construction and real estate enterprises listed on the Vietnamese stock market. The study uses structural equation modelling (SEM) to analyze data collected from 250 listed construction and real estate enterprises in Vietnam as of April 1, 2023. Research results show that information technology (IT), internal control, managers’ support, organizational structure, and corporate culture have a positive influence on the quality of AIS. Employee training and coaching do not impact the quality of the AIS. The study also shows the positive impact of the quality of AIS on enterprise performance. These findings have important implications for enterprises, managers and investors in the construction and real estate sectors in Vietnam. Research results have given research implications and management implications for the future of listed companies in Vietnam.
Keywords: Accounting Information Systems, Construction, Enterprise Performance, Real Estate, Vietnam
Authors’ individual contribution: Conceptualization — T.T.N.; Methodology — T.T.N.; Software — T.H.D.; Validation — T.T.N.; Formal Analysis — T.H.D.; Investigation — T.T.N.; Resources — T.T.N.; Data Curation — T.T.N.; Writing — Original Draft — T.H.D.; Writing — Review & Editing — T.T.N.; Visualization — T.T.N.; Project Administration — T.T.N.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: G34, M41
Received: 08.05.2023
Accepted: 26.01.2024
Published online: 30.01.2024
How to cite this paper: Nguyen, T. T., & Do, T. H. (2024). Quality of accounting information systems in the construction and real estate enterprises. Journal of Governance & Regulation, 13(1), 172–184. https://doi.org/10.22495/jgrv13i1art15
