Please use this identifier to cite or link to this item: https://dspace.ctu.edu.vn/jspui/handle/123456789/46743
Title: The effect of accounting information quality on the decision - Making process of Vietnamese enterprises
Authors: Nguyen, Quynh Trang
Keywords: Accounting information quality
The decision - making process
Issue Date: 2020
Series/Report no.: Journal of Trade Science;Vol. 8, No. 03 .- P.18-32
Abstract: The purpose of this study is to determine the influence of accounting information quality on the decision - making process of Vietnamese manufacturing enterprises. The sample was collected from a survey of senior executives, chief accountants and accountants of 77 manufacturing enterprises in the cities: Hanoi, Hai Duong, Bac Ninh, Hai Phong, Ninh Binh in December 2019. There were a total 265 participants in this study. 177 usable questionnaire responses (66.7%) were used to test the research hypotheses with SPSS 22.0 software. The analysis results show that all four qualitative characteristics of accounting information in the proposed research model have a positive impact on the enterprise's decision-making process. In which, effectiveness is the most influential factor, followed by efficiency, timeliness, secu-rity and safety. From the results, the study has proposed recommendations to improve the quality of account-ing information, better support to the decision-making process of Vietnamese enterprises in the context of the Industrial Revolution 4.0.
URI: https://dspace.ctu.edu.vn/jspui/handle/123456789/46743
ISSN: 1859-3666
Appears in Collections:Khoa học Thương mại (Journal of Trade science)

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