The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy

The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology–Organization–Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and Reso...

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Main Authors: Pham Quoc Thuan, Nguyen Vinh Khuong, Nguyen Duong Cam Anh, Nguyen Thi Xuan Hanh, Vo Huynh Anh Thi, Tieu Ngoc Bao Tram, Chu Gia Han
Formato: Artigo
Idioma:Inglês
Publicado em: MDPI AG 2022-04-01
Colecção:Economies
Assuntos:
accounting information systems (AIS)
AIS effectiveness
AIS usage
COVID-19
Acesso em linha:https://www.mdpi.com/2227-7099/10/4/83
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