International Journal of Advanced Multidisciplinary Research and Studies
Volume 4, Issue 1, 2024
Factors Affecting the Quality of Accounting Information Systems of Tourism Enterprises in Da Nang City
Author(s): Nguyen Thi Hue, Nguyen Thi Hong Loan
Abstract:
Researching factors affecting the quality of accounting information systems of tourism businesses in Da Nang city to propose recommendations to improve the quality of accounting information systems of businesses Traveling in Da Nang city. In this study, the author directly interviewed 210 tourism businesses in Da Nang city using the convenience sampling method. Through the survey process, the number of questionnaires collected after filtering, there are 203 valid survey questionnaires, which can be used for analysis in research. Data collected from survey subjects are used to evaluate the scale using the Reliability Analysis tool through Cronbach's Alpha coefficient, EFA exploratory factor analysis (Exploratary Factor Analysis), Coefficient of correlation analysis, and Regression Analysis. Research results show that there are 4 groups of factors identified as having a positive influence on the quality of accounting information systems, including: External experts, Support from senior administrators, qualification of accountant and Level of information provision. Through the influence of each group of factors, the author also makes a number of recommendations to improve the quality of the accounting information system: Maintain contact with outside experts; Training accounting staff with good professional qualifications and proficient use of accounting software and office information technology software; linking the responsibilities of administrators with related departments...
Keywords: Accounting Information System, Tourism Businesses, Influencing Factors
Pages: 1344-1349
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