Factors Influencing to Accounting Information Quality: A Study of Affecting Level and Difference Between in Perception of Importance and Actual Performance Level in Small Medium Enterprises in Ho Chi Minh City

Abstract

Ensuring reliability, consistency, honesty and understandability of accounting information is one of the most important responsibility of an enterprise. For the purpose of providing the bases for small and medium sized enterprises (SMEs) to enhance accounting information quality (AIQ), the research aims to discover factors affecting to AIQ in SMEs in Ho Chi Minh City (HCM City). In order to have deep explanation, the study goes on finding out whether there is difference in perception of importance of those factors to AIQ among job function. In spite of considering the importance of impact factors to AIQ, not all enterprises have actual performance to improve those factor in order to enhance AIQ. Hence, the research continues investigating whether there is a difference in perception of importance and actual performance level of above influencing factors to AIQ in SMEs in HCM City. Doing test basing on collected data from 138 surveys of SMEs in HCM City, the study’s result indicates 18 factors influencing to AIQ. Among those 18 factors, there is a statistical significant difference in perception of importance of two factors “Accounting information system intuitive and easy to use” and “Physical environment” within various job function. The study also shows initial evidence about difference between perception of importance and actual performance level of influencing factors to AIQ.