Summary doctoral thesis: The study of relationship between the quality of accounting software and accounting, organizational agility, enterprise performance in Vietnam

The overall objective of this thesis was to investigate the relationship between quality of accounting software and accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance.
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Summary doctoral thesis: The study of relationship between the quality of accounting software and accounting, organizational agility, enterprise performance in VietnamTHE MINISTRY OF EDUCATION AND TRAININGUNIVERSITY OF ECONOMIC HOCHIMINH CITY ----------------------------THE STUDY OF RELATIONSHIP BETWEEN THE QUALITY OF ACCOUNTING SOFTWARE AND ACCOUNTING, ORGANIZATIONAL AGILITY, ENTERPRISE PERFORMANCE IN VIETNAM Major: Accountancy Code: 9.34.03.01 DOCTORAL THESIS - SUMMARY HOCHIMINH CITY – 2019The thesis was complete at: University of Economics Ho Chi Minh CitySupervisor: Assoc. Prof. Dr. Vo Van NhiReviewer 1:Reviewer 2:Reviewer 3:The thesis will be presented to the University DissertationBoard at:At …. …. day ... month .... year ….The thesis can be found at the library:INTRODUCTION1. Statement of ProblemsMost Vietnamese enterprises, including large-scale enterprises, use accounting software, only afew enterprises use Enterprise Resource Planning (ERP). This can be seen, accounting softwareplays an important role in management and administration of Vietnamese enterprises. Therefore,it is necessary to study on the role of accounting software application for business activities,starting from the characteristics of software application of Vietnamese enterprises.Studies of the effect of information technology (IT) application in general and managementsoftware in particular for accounting activities and accounting systems have already implementedin many countries around the world. However, most of these studies considered application ofERP or integrated software in developed countries such as the US, Europe, Taiwan, South Korea... or some developing countries such as China. On the other hand, when studying the relationshipbetween software applications, these studies only mentioned the process of software applicationand system. There is no research directly mentioning the relationship between the quality ofdeployed software and the benefit of accounting in general as well as management accountingactivity brought by software application.The relationship between IT application or management software, ERP software withorganizational agility and operational effectiveness of enterprises has been verified through manystudies. However, most of the studies conducted in the ERP application environment or integratedsoftware, not merely accounting software and there is no research investigating the directrelationship between software quality and organizational agility and firm performance.In Vietnam, there is a few research on information technology application in accounting. Most ofthem focus on organizing information systems in general. There are several researches on theERP application for specific industries. There is no research investigating the impact of quality ofaccounting software on the accounting system in general and management accounting activity inparticular. There is also no research investigating the impact of qualified software onorganizational agility and the performance of enterprises. Therefore, the thesis with the topic“The study of relationship between the quality of accounting software and accounting,organizational agility, enterprise performance in Vietnam” is chosen to study.2. Thesis Objectives and QuestionsThe overall objective of this thesis was to investigate the relationship between quality ofaccounting software and accounting benefit provided by software application, managementaccounting activity, organizational agility and enterprise performance.Starting from the objective, the thesis would find the answers for the following questions: (1) Which benefits could the quality of accounting software bring to accounting? (2) How did the quality of accounting software impact on enterprises’ management accounting activity? (3) How did the qualified accounting software have benefits on increasing organizational 1 agility? (4) Did the use of qualified accounting software have a positive effect on operational effectiveness of enterprises? (5) Did the accounting benefit provided by software application promote management accounting activity? (6) Did an increase in organizational agility promote enterprise performance?3. Subject and ScopeThe subject of the study: the relationship between the quality of accounting software with thebenefit of accounting provided by software application, management accounting activity,organizational agility and enterprise performance.The subject of the survey and the scope of the study: Enterprises using accounting software,having management accounting activities and published financial report in 2017.4. Research MethodThe thesis used mixed research methods including qualitative and quantitative research.5. Thesis Contribution- In terms of theory: the study explored concepts of quality of accounting software, accountingbenefit provided by software application, management accounting activity, organizational agilityand enterprise performance as well as theories which had not been studied and tested on usingaccounting software in Vietnamese enterprises such as relationship between the quality ofaccounting software and the accounting benefit provided by software application, managementaccounting activity, organizational agility and performance of Vietnamese enterprises. Thesecontributed to related theories in this field research.- In terms of practice: the research model explored and tested would give many importantimplications in the process of applying accounting software, organizing accounting activities tomeet changing conditions of business environment and to bring ef ...