Factors affecting ERP application and its impact on accounting management: an empirical survey in Hanoi

Abstract

This study is conducted to investigate the factors influencing the adoption of an Enterprise resource planning system (ERP) and its impact on management accounting in enterprises. The research data is collected from 265 accountants currently working in medium to large-sized enterprises in Hanoi. The methods of descriptive statistics, Cronbach's Alpha test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and linear structural model analysis (SEM) are used in the study. On the basis of the synthesis of theories and the application of quantitative research, the empirical research results show (1) Enterprise’s environment, (2) Enterprise’s characteristics, (3) User's characteristics, (4) Support from the Board of Directors of the company, (5) Quality of consultants in ERP systems implemented enterprises have a positive relationship to the application of ERP in every enterprise. At the same time, the ERP application has a positive impact on management accounting activity in enterprises. The result of this study is the sci-entific basis for managers in enterprises to make an appropriate decision to improve management account-ing activities in the future.