Relationship between organization commitment and quality of accounting information in information system: The moderating role of software type

Abstract

The aims of the paper are to investigate the impact of organizational commitment on the quality of accounting information in Vietnamese enterprises through the quality of information system. Information system is a very important system in enterprises, playing a role in collecting, processing and providing information to administrators to perform administrative functions and support the decision-making process, in which accounting information is considered one of the most important information of the business. Therefore, studying about the quality of accounting information has always been a necessary and meaningful topic both in academia and practice. This study was conducted with samples of 220 subjects, working in different positions in the enterprise, including accountants and employees in other parts of the business. Research data was collected through questionnaire survey (from April 2022 to July 2022), then used for descriptive statistical analysis and hypothesis testing. The research results show that there is an impact of the organizational commitment factor on information system (IS) quality and the IS quality has an impact on the accounting information (AI) quality. In addition, the research results also show that there is a moderating effect of software type on the relationship between information system quality and accounting information quality.