Factors defining the effectiveness of integrated accounting information system in erp environment – Evidence from Vietnam’s enterprises

ould try to look at things from different 
interviees’ viewpoints for future reference. 
Besides enterprise management, AIS 
researchers or integrated AIS-ERP solution 
suppliers, could give us interesting and 
useful ideas 
References 
Bassellier, G., Benbasat, I., & Reich, B. (2003). The influence of business managers’ IT competence on 
championing IT. Information Systems Research Journal, 14(4), 317-336. 
Bhimani, A., WillCocks, L. (2014). Digitisation, ‘Big Data’ and the transformation of accounting information. 
Accounting and Business Research Journal, 44(4), 469 – 490. 
Blackburn, R., Logan, C., Renwick S. J. D., Donnelly, J. P. (2005). Higher-order dimensions of personality disorder: 
Hierarchical structure and relationships with the five-factor model, the interpersonal circle, and psychopathy. 
Journal of Personality Disorders, 19(6), 597-623. 
Carr, N. G. (2003). IT doesn’t matter. Harvard Business Review Journal, 81(5), 41–49. 
Chan, Y. (2000). IT value: The great divide between qualitative and quantitative and individual and organisational 
measures. Journal of Management Information Systems, 16(4), 225-261. 
Chand, D., Hachey, G., Hunton, J., Owhoso, V., Vasudevan, S. (2005). A balanced scorecard based framework for 
assessing the strategic impacts of ERP systems. Journal of Computers in Industry, 56(6), 558-572. 
Chapman, C. S., Kihn, L. A. (2009). Information system integration, enabling control and performance. Journal of 
Accounting, Organizations and Society, 34(2), 151–169. 
Churchill, G. A. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing 
Research, 16(1), 64-73. 
Cronk, M. C., Fitzgerald, E. P. (1999). Understanding IS business value: Derivation of dimensions. Logistics 
Information Management Journal, 12(1), 40-49. 
Thanh, D.V. (2002). Organizing public accounting system under computerized condition. Ph.D thesis. Vietnamese 
Financial Institution. 
Daoud, H., Triki, M. (2013). Accounting Information Systems in an ERP Environment and Tunisian Firm 
Performance. The International Journal of Digital Accounting Research, 13(1), 1 – 35. 
 Vu Quoc Thong. Journal of Science Ho Chi Minh City Open University, 7(3), 96-110 109 
Dasgupta, S., Sarkis, J., & Talluri, S. (1999). Influence of information technology investment on firm productivity: 
A cross-sectional study. Logistics Information Management Journal, 12(1), 120-129. 
Delone, W., McLean, E. (1992). Information systems success: The quest for the dependent variable. Journal of 
Information Systems Research, 3(1), 60-95. 
Doll W.J., Torkzadeh G. (1988). Developing a multidimensional measure of system-use in an organizational 
context. Information and Management Journal 33(4), 171–185. 
Dunn, S. C., Seaker R. F., & Waller, M. A. (1994). Latent variables in business logistics research: Scale 
development and validation. Journal of Business Logistics, 15(2), 145-172. 
Edwards, J. R. (2001). Multidimensional constructs in organisational behavior research: an integrative analytical 
framework. Journal of Organisational Research Methods, 4(2), 144-192. 
El Louadi, M. (1998). The relationship among organisation structure, information technology and information 
processing in small Canadian firms. Canadian Journal of Administrative Science, 15(2), 99-180. 
Evans, V. P. (1999). Higher-order factor analysis: An introductory primer. The Southwest Educational Research 
Association, San Antonio, Texas, January, 1999. 
Farbey, B., Land, F., & Targett, D. (1992). Evaluating investments in IT. Journal of Information Technology, 7(2), 
109-122. 
Gartner group (2016). ERP definition. Retrieved from  
Georgopoulos, B., Tannenbaum, A. (1957). A study of organisational effectiveness. American Sociological Review, 
22(5), 534-540. 
Grabski, S., Leech, S., & Schmidt, P. (2011). A Review of ERP Research: A Future Agenda for Accounting 
Information Systems. Journal of Information Systems, 25(1), 37 – 78. 
Grande, E. U.; Estebanez, R. P.; and Colomina, C. M. (2011). The impact of Accounting Information Systems (AIS) 
on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital 
Accounting Research, 11(1), 25 – 43. 
Grover, V., Jeong, S. R., & Segars, A. H. (1996). Information systems effectiveness: The construct space and 
patterns of application. Information and Management Journal, 31(4), 177-191. 
Hair, J. F., Black, B., Babin, B., Anderson, R. E., Tatham, R. L. (2005). Multivariate data analysis (6th ed.). Upper 
Saddle River, NJ: Pearson Education. 
Huang, S. M., Ou, C. S., Chen, C. M., Lin, B. (2006). An empirical study of relationship between IT investment and 
firm performance: A resource-based perspective. European Journal of Operational Research, 173(3), 
984–999. 
Joshi, K., Pant, S. (2008). Development of a framework to assess and guide IT investments: an analysis based on a 
discretionary-mandatory classification. International Journal of Information Management, 28(3): 181-193. 
Kaplan, R., Norton, D. (1992). The balanced scorecard - measures that drive performance. Harvard Business 
Review, 70(1): 71-79. 
Kennerley, M., Neely, A. (2001). Enterprise resource planning: Analysing the impact. Integrated Manufacturing 
Systems Journal, 12(2): 103-113. 
Kohli, R., Grover, V. (2008). Business value of IT: An essay on expanding research directions to keep up with the 
times. Journal of the Association for Information Systems, 9(1), 23-39. 
Lee, J.; Kao, H. A., Yang S. (2014). Service Innovation and Smart Analytics for Industry 4.0 and Big Data 
Environment. The 6th CIRP Conference on Industrial Product-Service Systems 2014, 3-8. 
Lina, K.; Edita, G. (2014). Development of Accounting System according to an Information Technology. Review of 
Economic Studies and Research, 7(2), 59-74. 
Luftman, J., Brier. T. (1999). Achieving and sustaining business-IT alignment. California Management Review, 
42(1), 109-122. 
110 Vu Quoc Thong. Journal of Science Ho Chi Minh City Open University, 7(3), 96-110 
Mackenzie, S. B., Podsakoff, P. M., & Jarvis, C. B. (2005). The problem of measurement model misspecification in 
behavioral and organizational research and some recommended solutions. Journal of Applied Psychology, 
90(4), 710-730. 
Melville, N., Kraemer, K., & Gurbaxani, V. (2004). Review: Information technology and organisational 
performance: An integrative model of IT business value. MIS Quarterly, 28(2), 283-322. 
Milis, K., Mercken, R. (2004). The use of the balanced scorecard for the evaluation of information and 
communication technology projects. International Journal of Project Management, 22(2), 87-97. 
Lien, N. B. (2013). Identifying and controlling the accounting information quality in ERP-applied environment in 
Vietnamese enterprises. Ph.D thesis. University of Economics Ho Chi Minh City. 
Huy, N. D. (2011). Organizing accounting information systems under IT-applied conditions in Vietnamese import-
export enterprises. Ph.D thesis. National Economics University. 
Tho, N. D. (2013). Research methodology in business textbook 2
nd
 ed. HCM city: Finance publisher. 
Dong, N. H. (2012). Improving accounting information systems for Vietnamese public univeristies. Ph.D thesis. 
National Economics University. 
Rom, A., Rohde, C. (2007). Management accounting and integrated information systems: A literature review. 
International Journal of Accounting Information Systems, 8(1), 40–68. 
Romney, M. B, Steinbart, P. J. (2012). Chapter 1: Accounting Information Systems: An Overview (12
th
 ed., 30-31): 
Pearson Publisher. 
Salehi, M.; Rostami V., Mogadam A. (2010). Usefulness of Accounting Information System in Emerging Economy: 
Empirical Evidence of Iran. International Journal of Economics and Finance 2(2). 
Scapens, R. W., Jazayeri, M. (2003). ERP systems and management accounting change: Opportunities or impacts? 
A research note. European Accounting Review, 12(1), 201–233. 
Schniederjans, M. J., Hamaker, J. L. (2003). A new strategic information technology investment model. 
Management Decision Journal, 41(1), 8-17. 
Seddon, P., Staples, S., Patnayakuni, R., & Bowtell, M. (1999). Dimensions of information systems success. 
Communications of the AIS, 2(20), 1-39. 
Seddon, P.B. (1997). A Respecification and Extension of the DeLone and McLean Model of Information Systems 
Success, Information Systems Research, 8 (3), 240-253. 
Sedera, D., Gable, G., Rosemann, M. (2001). A balanced scorecard approach to enterprise systems performance 
measurement. 12
th
 Australasian Conference on Information Systems, Coffs Harbour Australia, December, 2001. 
Shang, S., Seddon, P. B. (2002). Assessing and managing the benefits of enterprise systems: The business manager's 
perspective. Information Systems Journal, 12(4), 271-299. 
Taipaleenmäki, J., Ikäheimo, S. (2013). On the convergence of management accounting and financial accounting – 
the role of information technology in accounting change. International Journal of Accounting Information 
Systems, 14 (1), 321 – 348. 
Thong, J. Y. L., Yap, C. S. (1996). Information systems effectiveness: A user satisfaction approach. Journal of 
Information Processing and Management, 32(5), 601-610. 
Phuoc, T. (2007). Solutions for improving the quality of accounting software usage in Vietnamese enterprises. Ph.D 
thesis. University of Economics Ho Chi Minh City. 
Thanh, T. T. C., Minh Đ. N. (2015). ERP and its impact on financial accounting information quality. University of 
Economics Ho Chi Minh City seminar, 212 – 221. 
Walton, E. J., Dawson, S. (2001). Managers’ perceptions of criteria of organizational effectiveness. Journal of 
Management Studies, 38(2), 173-199. 
Wikina, S., B. (2008). Effective performance improvement and management strategies for the information 
technology industry. Performance Improvement Journal, 47(9), 19 – 25.