Công nghệ thông tin ảnh hưởng như thế nào đến chỉ số năng lực cung cấp thông tin kế toán trong các doanh nghiệp nhỏ và vừa Việt Nam
HỘI THẢO QUỐC TẾ: PHÁT TRIỂN
DOANH NGHIỆP NHỎ VÀ VỪA CỦA VIỆT NAM TRONG BỐI CẢNH CUỘC CÁCH MẠNG CÔNG NGHIỆP 4.0
HOW INFORMATION TECHNOLOGY AFFECTS THE ALIGNMENT OF
ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE SMALL
AND MEDIUM ENTERPRISES
Ha Thi Phuong Dung,
National Economics University, Vietnam
Abstract:
This study have emphasized the relationship of the information technology and the
business strategy in the Big Data, specially the accounting information system. There are many
ways to evaluate the effectiveness of accounting information systems, but the review of the
accounting information system index is also an important method. The study examines how to
measure the accounting information system index. The study also shows the positive impact of
information technology on this index, especially through three variables: information technology
sophistication; Use external expertise; Internal experts.
Keywords: Information technology; Alignment index; Requirements for accounting
information; Capacity of accounting system
CÔNG NGHỆ THÔNG TIN ẢNH HƢỞNG NHƢ THẾ NÀO ĐẾN CHỈ SỐ NĂNG LỰC
CUNG CẤP THÔNG TIN KẾ TOÁN TRONG CÁC DOANH NGHIỆP NHỎ VÀ VỪA
VIỆT NAM
Tóm tắt:
ài viết này tập trung nghiên cứu mối quan hệ giữa công nghệ thông tin và quản trị
doanh nghiệp nói chung trong thời đại dữ liệu lớn ( ig Data), đặc biệt là công nghệ thông tin có
ảnh hưởng như thế nào đến ch số năng lực cung cấp thông tin kế toán. Có nhiều cách để đánh
giá hiệu quả của hệ thống thông tin kế toán, trong đó việc xem x t đánh giá ch số năng lực cung
cấp thông tin kế toán c ng là một phương thức quan trọng. ài viết nghiên cứu cách đo lường
ch số năng lực cung cấp thông tin kế toán. Đồng thời bài viết c ng ch ra ảnh hưởng t ch cực
của công nghệ thông tin đến ch số này, đặc biệt qua 3 biến: sự tiên tiến của công nghệ thông tin
áp dụng trong doanh nghiệp; Việc sử dụng chuyên gia tư vấn bên ngoài của doanh nghiệ pnhỏ
và vừa Việt Nam; Việc thuê toàn thời gian nhân viên công nghệ thông tin và nhân viên kế toán
trong doanh nghiệp quy mô nhỏ và vừa Việt Nam
Từ khóa: Công nghệ thông tin ; Ch số năng lực cung cấp thông tin kế toán; Yêu cầu
cung cấp thông tin kế toán; Khả năng cung cấp thông tin kế toán
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INTERNATIONAL CONFERENCE: DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES
IN VIETNAM IN THE CONTEXT OF INDUSTRIAL REVOLUTION 4.0
1. INTRODUCTION
In the enterprise, the accounting information system plays a very important role, especially in
the technology era 4.0. The accounting information provided will affect the decision of the
manager and the business strategy. Therefore, an efficiency accounting information system is
also a requirement for management. There are many ways to assess the efficiency of an
accounting information system, where the alignment index between the requirements and the
capacity of accounting system is also a means of assessing the efficiency of an accounting
information system. The high degree of alignment index between the requirements and the
capacity of the accounting information system will increase the efficiency of the enterprise. This
study focuses on measuring the alignment index between the requirements and the capacity of
accounting system in enterprises in the context of Vietnamese small and medium enterprises.
Results of data analysis from 282 small and medium enterprises in Vietnam shows that:
information technology sophistication; use external expertise; internal experts have a positive
effect to the alignment index between the requirement and the capacity of accounting
information system. The author uses quantitative research, SPSS 11 software to process
information collected from the email questionnaire from the surveyors. Through the survey, the
author tested three hypotheses on the factors that affect the alignment index between the
requirements and the capacity of accounting information system: information technology
sophistication; Use external expertise and internal experts.
2. LITERATURE REVIEW AND THEORETICAL FRAMEWORK
Accounting information system (AIS) includes the process of collecting, recording, storing
and processing accounting data as well as other relevant data to create useful information for users of
information in the process of planning, control, coordination, analysis and decision making.
Accounting information system has an importance role in supporting the managers to
executive functions of planning, control, decision-making. From there, managers will manage
the resources of the enterprises better to enhance the competitive advantage to achieve
outstanding enterprise performance than competitors.
The concept of alignment applied in this study was developed around Galbraith‘s (1973)
information processing theory. This studied applies information processing to examine the
alignment between AIS requirements and AIS capacity and to identify factors that might be
associated with a level of AIS alignment.
Many studies have emphasized the alignment between contingency factors and
accounting information system such as Chong & Chong (1997), Chenhall & Morris (1986)
particularly among large enterprises. Enterprise with extensive resources may gain a competitive
edge by deploying information technology in support of or to strengthen their business.
Cragg et al. (2002) found that an appropriate level of information sophistication was
associated with the capacity to align information technology strategy and business strategy.
Hence, it is expected that enterprises with more sophistication information technology will have
a higher degree of accounting information system alignment.
According to Ismail, N.A. & King, M. (2006), information technology sophistication (the
use of advanced information technology) leads to more information available and quickly
retrieved, including external information, internal information and hence leads to increase access
to information (Hypothesis 1).
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HỘI THẢO QUỐC TẾ: PHÁT TRIỂN
DOANH NGHIỆP NHỎ VÀ VỪA CỦA VIỆT NAM TRONG BỐI CẢNH CUỘC CÁCH MẠNG CÔNG NGHIỆP 4.0
H1: Enterprises with more information technology sophistication will have a higher
alignment index between the requirements and the capacity of accounting system than
others with less information technology sophistication
Many researchers have emphasized the importance of accounting service providers and
consultants for computerization projects in the enterprise (Thong, 1999). In addition, government
support also plays an important role in promoting the application of information technology in
enterprises, especially in economic development. Accounting software firms have also been seen
as a potential source of advice for enterprises on the use of accounting information system.
These finding were confirmed by Thong (1999) who found that accountants, the accounting
profession, information technology training professionals have played important roles in
encouraging enterprises to computerize their record keeping processes. The assistance offered by
external experts enables enterprises to gain a broader perspective of both their information needs
and information processing capacity, so that it is expected that enterprises engaging external
expertise will achieve higher degree of accounting information system alignment (Hypothesis 2)
H2: Enterprise that engages external expertise will have a higher capacity index of
accounting system than enterprise that does not engage external expertise.
According to Ismail & King (2007), The lack of experienced accounting staff and IT staff
often leads to lower levels of awareness and understanding of the importance of accounting
information systems.
Therefore, the research model also investigates whether internal expertise is a factor
influencing the alignment index between the requirements and the capacity of accounting system
in the enterprise (Hypothesis 3).
H3: Enterprise using internal expert will have higher alignment index between the
requirements and the capacity of accounting system than enterprise that do not recruit
internal expert.
Figure 1 describes the research model, where three variables are considered to measure
the alignment index between the requirements and the capacity of accounting system:
information technology sophistication (advanced level of information technology), external
expertise, internal experts.
Information
technology
Alignment index
sophistication
between the
requirements and the
capacity of
accounting system
Internal Experts
External Expertise
Figure 1: The alignment index between the requirements and the capacity
of accounting system
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INTERNATIONAL CONFERENCE: DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES
IN VIETNAM IN THE CONTEXT OF INDUSTRIAL REVOLUTION 4.0
3. METHODS
3.1. Alignment index between the requirements and the capacity of accounting system
According to Chenhall and Morris (1986), the requirements and the capacity of
accounting system were measured in relation to 19 accounting information characteristics using
two separate five-point scales .
In term of measurement, both accounting information system requirements and
accounting information system capacity were measured using questions that drew heavily on the
instrument developed by Chenhall & Morris (1986). Chenhall & Morris‘instrument is a more
subjective orientation to identify the characteristics of both financial and managerial accounting
information. Accounting information system requirements and accounting information system
capacity variables were measured in relation to nineteen accounting information characteristics
using two separate five-point scales. Surveyors were asked to indicate their perception of the
importance to their enterprise of each of the nineteen information characteristics (1= not
importance; 5= very importance). Then they were asked to indicate the extent to which their
computer- based systems supported each of the nineteen information characteristics (1= not
available; 5= extensively available)
3.2. Information technology sophistication
Technological innovation reflects the diversity of information technology used (Cragg et al.,
2002).
Cragg et al. (2002) examined the impact of information technology sophistication on the
alignment of accounting information system.
To collect information about the information technology sophistication, the author
presents the questions for the surveyor to choose (multiple answers may be selected). The study
found a significant relationship between information technology alignment and technological
sophistication.
3.3. Use external expertise
The four main sources of external expertise are indicated for the selected survey
respondents: consultants, suppliers, government agencies, accounting software companies. The
questionnaire asked the surveyors to identify the sources of advice their enterprise had used
3.4. Internal expert
The questionnaire also asked the surveyors to indicate whether their enterprises had
recruited full-time accountants and information technology staffs
4. RESULTS AND DISCUSSION
The author sends an E-mail containing a Questionnaire to collect data from the
Vietnamese small and medium enterprises. Data were collected on 19 characteristics of
accounting information that measured the alignment index between the requirements and the
capacity of accounting system. A mail questionnaire survey carried out from January to June
2017 was used to gather data.
The surveyors are chief accountant, chief executive officer, chief financial officer,
enterprise director, information technology experts.
The number of questionnaires received was 282 processed on SPSS 11
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HỘI THẢO QUỐC TẾ: PHÁT TRIỂN
DOANH NGHIỆP NHỎ VÀ VỪA CỦA VIỆT NAM TRONG BỐI CẢNH CUỘC CÁCH MẠNG CÔNG NGHIỆP 4.0
Table 1: The list of surveyed enterprises
Number of
Industry group
Percentage
enterprises
Agriculture, forestry and fisheries
6
8
2%
3%
Mining sector
Processing and manufacturing industry
Production and distribution of electricity, gas, steam, hot water
Water supply, waste water end waste treatment
Construction industry
100
14
2
35%
5%
1%
29
35
10%
12%
Wholesale and retail sectors of cars, motorbikes and
motorcycles
Transportation and warehousing industry
Accommodation and catering services
Information and communication industry
Banking, finance, insurance
Real estate business
25
3
9%
1%
4
1%
16
35
2
5%
12%
1%
Science and technology sector
Administrative and service activities
Entertainment industry
1
1%
2
2%
Total
282
100%
Cluster analysis is used to find two groups that may be considered to be more aligned
( Group 1) and less aligned (Group 2) on the alignment index between requirement and capacity
of accounting system. This technique splits the sample into groups, so comparison and contrast
are very effective (Ismail & King, 2007)
The study investigated a number of factors that may be related to the index of aligned
between the requirement and the capacity of accounting system in Vietnamese enterprises.
The findings from the study show that the index of aligned between requirements and
capacity of accounting system related to the characteristics of Vietnamese enterprises such
as: the advanced level of information technology (information technology sophistication);
using external expertise from government agencies and companies providing accounting
software (use external expertise); the existence of information technology personnel within
the enterprise (internal experts).
The study of specific variables is as follows:
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INTERNATIONAL CONFERENCE: DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES
IN VIETNAM IN THE CONTEXT OF INDUSTRIAL REVOLUTION 4.0
4.1 The index alignment between the requirements and the capacity of accounting
information system
The index alignment between the requirements and the capacity of accounting
information system is measured by multiplying the rating level of the requirement to provide
accounting information with the evaluation level of the corresponding capacity information
provision information . If there is a high ranking for the required item to provide accounting
information and a high ranking for the capacity to provide corresponding accounting
information, it will lead to a high alignment index. On the other hand, a low rating for a required
item provides accounting information and a low rating for the corresponding accounting
information supply item will give a low alignment index.
Since each item is measured on a five-point scale, individual results of multiplication will
range from 1 to 25 (Chong et al., 1997).
Cluster analysis techniques are often used to create clusters or groups of similar high
entities based on a number of specified variables
In this study, cluster analysis is used to identify similar groups based on 19 accounting
information characteristics. This technique has the advantage of identifying similarities without
imposing a specific model. The stability of the cluster method has been tested by separating the
data into half. Each half is then analyzed separately.
This article uses cluster analysis in SPSS 11.
The data in Table 2 indicate that Vietnamese small and medium enterprises in group 1
have a higher alignment index between requirements and capacity of accounting information
system than enterprises in group 2.
Table 2: The alignment index between requirement and capacity of accounting
information system in Vietnamese small and medium enterprises
Information characteristics
Frequency of reporting
Group 1
14.54
13.98
14.33
14.08
14.53
13.41
14.31
12.95
11.75
11.84
12.23
Group 2
10.61
9.51
Summary reports- organization
Summary reports- sections
Sectional reports
8.77
8.87
Speed of reporting
9.24
Temporal reports
8.89
Sub-unit interaction
Future events
9.26
7.08
Immediate reporting
Non-financial (production)
Automatic receipt
6.87
7.02
6.54
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HỘI THẢO QUỐC TẾ: PHÁT TRIỂN
DOANH NGHIỆP NHỎ VÀ VỪA CỦA VIỆT NAM TRONG BỐI CẢNH CUỘC CÁCH MẠNG CÔNG NGHIỆP 4.0
Decisional models
11.07
11.03
11.01
10.76
9.91
6.28
5.62
5.42
4.74
4.16
4.34
3.88
3.70
Organizational effect
Precise targets
Non-financial (market)
Effects of events on functions
Non-economic information
What-if analysis
9.72
9.65
External information
8.96
The results show that the characteristics of accounting information have a high alignment
index: Frequency of reporting; Summary reports- enterprise; Summary reports- sections;
Sectional reports; Speed of reporting; Due to the regulations of the tax authorities, the state
statistic office, the Vietnamese small and medium enterprises must submit financial reports on
the stipulated time, so those characteristics must be highly compared.
The characteristics of accounting information with low alignment index are: External
information; What-if analysis; Non-economic information; Effects of events on functions; Non-
financial (market)
These are management accounting information, not compulsory, due to the fact that the
Vietnamese small and medium enterprises were not interested in.
4.2. Information technology sophistication
The table 3 summarizes the information technology sophistication by displaying the
percentage of each group in the 8 specific technologies offered. The amount of technology used
in each enterprise was total, and then averaged on each group so that an was independent-sample
T-test could be performed on the difference of means. The result means that the two groups do
not differ in the amount of technology applied. The specific technologies were then each tested
using a simple Chi-square test on the frequencies of use reported for that specific technology.
Table 3: The alignment index and information technology sophistication
Information technology sophistication
Group 1
Group 2
Sig.
Office support system
81
79
0.501
Decision support system
Database system
65
52
96
41
16
67
63
70
62
89
36
13
68
68
0.323
0.098
0.049*
0.289
0.245
0.054
0.042*
Accounting software
Computer-assisted production management
Computer-aided manufacturing
Local area network
External network
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IN VIETNAM IN THE CONTEXT OF INDUSTRIAL REVOLUTION 4.0
* Significance level 0.05
External network, accounting software differ significantly at the 95% level.
The results show that the use of external networks such as the Internet and accounting
software can help enterprises gather a lot of information and thus contribute to the process of
improving the index of alignment between the requirements and capacity accounting
information system.
The results table 3 show that nearly 80% of the Vietnamese small and medium
enterprises adopted office support system such as word-processing, graphics, presentation and
more than 60% Vietnamese small and medium enterprises adopted decision support system such
as spreadsheets, excel. This suggests that these technologies are becoming more essential in
Vietnamese small and medium enterprises.
However, more sophisticated and expensive software such as computer-aided
manufacturing, computer-aided production management are not widely used in Vietnamese
small and medium enterprises.
4.3 Use external expertise
For external expertise, each surveyor was asked if their enterprise seeks advice from
specific outsourcers such as consultants, suppliers, government agencies and accounting firms.
A simple Chi-square test was performed on the answers of Yes / No answers to these
questions
The results in table 4 show that more than 70% Vietnamese small and medium
enterprises use outsourcers from suppliers. However, the use of this help is not much better for
the alignment index between the requirement and the capacity of accounting information system.
Table 4: The alignment index and Use external expertise
Use external expertise
Consultants (% Yes)
Group 1
Group 2
Sig.
57
76
34
53
51
77
17
31
0.381
0.373
0.004*
0.005*
Supplier(% Yes)
Government agencies(% Yes)
Accounting Firms(% Yes)
* Significance level 0.01
The results in Table 4 show that Group 1 and Group 2 only differ significantly in the use
of professional knowledge they are provided by the guidance of government agencies and
companies providing accounting software (accounting firms).
Percentage of enterprises in Group 1 seeking advice from government agencies and
accounting firms is higher than Group 2.
4.4 Internal experts
For internal experts, each surveyor was asked whether their company employs a full-time
accountant or a full-time information technology employee.
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HỘI THẢO QUỐC TẾ: PHÁT TRIỂN
DOANH NGHIỆP NHỎ VÀ VỪA CỦA VIỆT NAM TRONG BỐI CẢNH CUỘC CÁCH MẠNG CÔNG NGHIỆP 4.0
The results in the table 5 show that the percentage of enterprises employing accountants
is much higher than the percentage of enterprises employing information technology staff.
A simple Chi-square test was performed on the number of replies Yes / No to check the
difference between the two groups
The results show that the two groups only differ significantly in hiring full-time
information technology staff. Group 1 has a higher rate of use of full-time information
technology staff for Group 2. This finding shows that enterprises employing full-time
information technology staff have a higher alignment index than enterprises do not have such an
internal expert
Table 5: The alignment index and internal experts
Internal experts
Full time accountant (% Yes)
Group 1
91
Group 2
87
Sig.
0.303
0.042*
Full-time information technology staff (% Yes)
26
13
* Significance level 0.05
5. CONCLUSIONS AND POLICY IMPLICATIONS
Accounting is the industry that takes advantage of new technologies to improve
production effective management. In the new era, cyber security, digital service delivery,
robotics, augmented, virtual reality and artificial intelligence have dramatically influenced
accounting and financial transactions. In other word, accounting has become an integral part of
this connected world.
Accounting information provided will affect the decisions of managers in the business
strategy of the business. The alignment index between the requirement and capacity of
accounting information system is an important way to assess the effectiveness of the accounting
information system.
The results of the research show the present alignment index of accounting information
system in Vietnamese small and medium enterprises. The highest score of 14.54 points is
―frequency of reporting accounting‖ characteristic compared to maximum 25 points. The lowest
score of 3.7 points is ―External information‖ accounting characteristic compared to maximum 25
points. This shows that Vietnamese small and medium enterprises are not really interested in
non-financial information and external information. Enterprises focus resources to complete
financial statements as prescribed. That's why accounting information such as: Frequency of
reporting; Summary reports- organization; Summary reports- section have high scores.
Based on the study, the authors find that the alignment index between the requirement
and the capacity of accounting system is related to the information technology sophistication,
external expertise, internal expert. After that, it provides some suggestions for Vietnamese small
and medium enterprises and legislator in the context of Vietnam.
This study found some support for Hypothesis 1, which proposed an association between
accounting information system alignment and information technological sophistication.
To improve the alignment index between the requirements and capacity of accounting
information system, Vietnamese small and medium enterprises need to apply modern
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INTERNATIONAL CONFERENCE: DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES
IN VIETNAM IN THE CONTEXT OF INDUSTRIAL REVOLUTION 4.0
information technology. With the trend of developing machine, there is software that has
automated many accounting procedures such as recording, posting, analyzing, preparing reports.
Information technology has an influence, positively on the ability to provide information
of the accounting system. Enterprises need to learn, cooperate and apply modern information
technology in the world in a proactive and strong way.
This study also found some support for Hypothesis 2 which postulated a relationship
between external expertises and the alignment index of accounting information system. The evidence
suggests that gaining expert advice and assistance from relevant government agencies and
accounting software can help Vietnamese small and medium enterprises achieve better alignment.
The fact that government agencies play an important role in guiding and orienting
information technology development in Vietnamese small and medium enterprises.
This study also found some support for Hypothesis 3 which postulated a relationship
between internal experts and the alignment index of accounting information system. Research
shows that it is not easy to achieve a high alignment index if it only looks at the involvement of
external IT professionals such as consultants and suppliers ... Other external sources of expertise
government agencies and accounting software companies, along with internal experts, seem to
be more important in improving the alignment index between the requirements and capacity of
accounting system.
Thus information technology has an impact, positively on the ability to provide
information of the accounting system. Therefore, in order to help the accountant fulfill the role
of providing information to management, Vietnamese small and medium enterprise needs to
invest appropriately in information technology both in terms of technology advancement, both in
terms of using external expertises and internal experts.
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