{"id":"https://openalex.org/W3091912911","doi":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","title":"Factors defining the effectiveness of integrated accounting information system in ERP environment \u2013 Evidence from Vietnam\u2019s enterprises","display_name":"Factors defining the effectiveness of integrated accounting information system in ERP environment \u2013 Evidence from Vietnam\u2019s enterprises","publication_year":2020,"publication_date":"2020-04-14","ids":{"openalex":"https://openalex.org/W3091912911","doi":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","mag":"3091912911"},"language":"en","primary_location":{"id":"doi:10.46223/hcmcoujs.econ.en.7.2.189.2017","doi":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","is_oa":true,"landing_page_url":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","pdf_url":null,"source":{"id":"https://openalex.org/S4210192796","display_name":"PROCEEDINGS","issn_l":"1859-3453","issn":["1859-3453"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"HCMCOUJS - ECONOMICS AND BUSINESS ADMINISTRATION","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034480417","display_name":"V\u0169 Qu\u1ed1c Th\u00f4ng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096063","display_name":"Ho Chi Minh City Open University","ror":"https://ror.org/00tean533","country_code":"VN","type":"education","lineage":["https://openalex.org/I4210096063"]}],"countries":["VN"],"is_corresponding":true,"raw_author_name":"Vu Quoc Thong","raw_affiliation_strings":["Ho Chi Minh City Open University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ho Chi Minh City Open University","institution_ids":["https://openalex.org/I4210096063"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5034480417"],"corresponding_institution_ids":["https://openalex.org/I4210096063"],"apc_list":null,"apc_paid":null,"fwci":2.3909,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.89828688,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"7","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-accounting-information-system","display_name":"integrated accounting information system","score":0.9070000052452087},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"enterprise resource planning","score":0.9300000071525574},{"id":"https://openalex.org/keywords/information-system-effectiveness","display_name":"information system effectiveness","score":0.8550000190734863},{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9039999842643738},{"id":"https://openalex.org/keywords/business-development-support","display_name":"business development support","score":0.9269999861717224},{"id":"https://openalex.org/keywords/organizational-process-improvement","display_name":"organizational process improvement","score":0.996999979019165},{"id":"https://openalex.org/keywords/market-demand","display_name":"market demand","score":0.9959999918937683},{"id":"https://openalex.org/keywords/vietnamese-enterprises","display_name":"Vietnamese enterprises","score":0.7630000114440918}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5654580593109131},{"id":"https://openalex.org/C2780801425","wikidata":"https://www.wikidata.org/wiki/Q5164392","display_name":"Construct (python library)","level":2,"score":0.540483832359314},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5289072394371033},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.49256330728530884},{"id":"https://openalex.org/C165957694","wikidata":"https://www.wikidata.org/wiki/Q5421350","display_name":"Exploratory factor analysis","level":3,"score":0.48381584882736206},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.4671817421913147},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.46665287017822266},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.46195128560066223},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.45918649435043335},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.44415295124053955},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.4252639412879944},{"id":"https://openalex.org/C147239956","wikidata":"https://www.wikidata.org/wiki/Q556441","display_name":"Business value","level":3,"score":0.4177534580230713},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.36110246181488037},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2287571132183075},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.19181033968925476},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12352439761161804},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.09278804063796997},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0921640694141388},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.07760924100875854},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.46223/hcmcoujs.econ.en.7.2.189.2017","doi":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","is_oa":true,"landing_page_url":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","pdf_url":null,"source":{"id":"https://openalex.org/S4210192796","display_name":"PROCEEDINGS","issn_l":"1859-3453","issn":["1859-3453"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"HCMCOUJS - ECONOMICS AND BUSINESS ADMINISTRATION","raw_type":"journal-article"},{"id":"pmh:oai:journalofscience.ou.edu.vn:article/189","doi":null,"is_oa":true,"landing_page_url":"https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/189","pdf_url":"https://journalofscience.ou.edu.vn/index.php/econ-en/article/download/189/155","source":{"id":"https://openalex.org/S4210217349","display_name":"Ho Chi Minh City Open University Journal of Science- Economics and Business Administration","issn_l":"2734-9314","issn":["2734-9314","2734-9586"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4210096063","host_organization_name":"Ho Chi Minh City Open University","host_organization_lineage":["https://openalex.org/I4210096063"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2734-9314","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:bjw:econen:v:7:y:2017:i:2:p:96-110","doi":null,"is_oa":false,"landing_page_url":"https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/189/155","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:4b305b57f11e45399fe6762d32070c99","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/4b305b57f11e45399fe6762d32070c99","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, Vol 7, Iss 2, Pp 96-110 (2017)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.46223/hcmcoujs.econ.en.7.2.189.2017","doi":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","is_oa":true,"landing_page_url":"https://doi.org/10.46223/hcmcoujs.econ.en.7.2.189.2017","pdf_url":null,"source":{"id":"https://openalex.org/S4210192796","display_name":"PROCEEDINGS","issn_l":"1859-3453","issn":["1859-3453"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"HCMCOUJS - ECONOMICS AND BUSINESS ADMINISTRATION","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3091912911.pdf","grobid_xml":"https://content.openalex.org/works/W3091912911.grobid-xml"},"referenced_works_count":41,"referenced_works":["https://openalex.org/W989623502","https://openalex.org/W1480544864","https://openalex.org/W1539923496","https://openalex.org/W1559249310","https://openalex.org/W1596432671","https://openalex.org/W1975431301","https://openalex.org/W1988897250","https://openalex.org/W1991316196","https://openalex.org/W1991623719","https://openalex.org/W1992507966","https://openalex.org/W1993526673","https://openalex.org/W1999993762","https://openalex.org/W2012739272","https://openalex.org/W2016405132","https://openalex.org/W2020144920","https://openalex.org/W2020860842","https://openalex.org/W2021126883","https://openalex.org/W2027149741","https://openalex.org/W2028618347","https://openalex.org/W2033399855","https://openalex.org/W2039903747","https://openalex.org/W2044049559","https://openalex.org/W2048224296","https://openalex.org/W2054747626","https://openalex.org/W2057012437","https://openalex.org/W2060584096","https://openalex.org/W2073148361","https://openalex.org/W2117253505","https://openalex.org/W2122723105","https://openalex.org/W2123378202","https://openalex.org/W2137466564","https://openalex.org/W2147254034","https://openalex.org/W2148006377","https://openalex.org/W2169993184","https://openalex.org/W2562824928","https://openalex.org/W2621340340","https://openalex.org/W3122733430","https://openalex.org/W3151727758","https://openalex.org/W4249226423","https://openalex.org/W6676262206","https://openalex.org/W6743681256"],"related_works":["https://openalex.org/W3091885734","https://openalex.org/W7110530800","https://openalex.org/W4404752981","https://openalex.org/W4237975073","https://openalex.org/W7216324659","https://openalex.org/W2779418063","https://openalex.org/W4399863389","https://openalex.org/W4240470969","https://openalex.org/W4394909876","https://openalex.org/W3138723158"],"abstract_inverted_index":{"The":[0,60,93,147],"value":[1,28,159],"of":[2,13,34,37,55,63,101,123,139,160],"information":[3,40,163],"system":[4,41],"(IS)":[5],"in":[6,31,58,67,126,169],"business":[7,21,107,150,162],"is":[8,16,29,134],"crucial":[9],"to":[10,85,156],"the":[11,26,32,35,53,89,121,158,166],"future":[12],"companies":[14],"but":[15],"also":[17],"a":[18,137,153,161],"prerequisite":[19],"for":[20,75],"management.":[22],"In":[23],"our":[24],"research,":[25],"IS":[27],"estimated":[30],"form":[33],"effectiveness":[36,54,122],"integrated":[38,56,124,167],"accounting":[39],"(AIS)":[42],"at":[43],"an":[44,127,170],"organizational":[45,111],"level.":[46],"This":[47],"paper":[48],"explores":[49],"factors":[50],"that":[51,69,96],"define":[52,120],"AIS":[57,125,168],"organizations.":[59],"survey":[61],"comprises":[62],"316":[64],"businesses":[65],"operating":[66],"Vietnam":[68],"have":[70],"ERP-applied.":[71],"Scale":[72],"measurement":[73],"construction":[74],"multi-dimensional":[76],"concept":[77],"and":[78,87,114,143],"exploratory":[79],"factor":[80],"analysis":[81],"(EFA)":[82],"are":[83,98],"used":[84],"validate":[86],"interpret":[88],"BSC-based":[90],"research":[91,148],"model.":[92],"result":[94],"indicates":[95],"there":[97],"three":[99],"groups":[100],"second":[102,131],"order":[103,132,141],"constructs":[104,142],"including":[105],"(1)":[106],"development":[108],"support,":[109],"(2)":[110],"process":[112],"improvement":[113],"(3)":[115],"market":[116],"demand.":[117],"They":[118],"all":[119],"ERP":[128,171],"environment.":[129,172],"Each":[130],"construct":[133],"defined":[135],"by":[136],"set":[138],"first":[140],"related":[144],"observed":[145],"variables.":[146],"provides":[149],"managers":[151],"with":[152],"suggested":[154],"model":[155],"evaluate":[157],"system,":[164],"targeting":[165]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":8}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-10-15T00:00:00"}
