Evaluating factors influencing the organization of accounting information system in commercial enterprises in Hanoi

Abstract

The organization, setting-up and operation of the accounting information system in a company are influenced by both internal and external factors. The studies on factors affecting the organization of accounting information system are the most popular ones on current accounting information system. Basing on an overview of the studies on factors influencing the organization of the accounting information system in several businesses, the fundamental issues relating to accounting information system in commercial enterprises, summary of the features of production and business activities of commercial enterprises in Hanoi (referred to as Hanoi commercial enterprises), the organization of accounting information system in Hanoi commercial enterprises, the researcher has selected, identified factors affecting the organization of the accounting information system in Hanoi commercial e nterprises, analyzed the current situation of them through the regression model, helped those businesses find the basis to organize and set up accounting information system in particular, information system in general, contributing to the higher efficiency in production and trading activities.