Abstract
Enterprise Resource Planning (ERP) systems are the largest software packages of information systems adopted by many organizations all over the world. The utilization of ERP systems has been considered as a key determinant of competitive advantages. The main objective of the present study is to propose a model of the accountant’s satisfaction in using enterprise ERP systems. Data were collected by using a questionnaire survey of almost 225 accountants working from 42 large Vietnamese construction firms. The results show that accounting benefits, ERP system quality and management commitment had significant effects on accountant’s satisfaction in the ERP environment. The study also indicate that the management commitment had an impact on ERP system quality and ERP system quality had a positive relationship with accounting benefits as well. Based on these findings, implications for managers in Vietnamese construction firms in providing accounting information quality are discussed.
Highlights
Over the past few years, companies around the world have implemented enterprise resource planning (ERP) systems since the utilization of ERP systems has been considered as a key determinant of competitive advantages (Dezdar, 2017)
We aimed in this research to determine how accounting benefits, ERP system quality, management commitment to effect accountant satisfaction, to improve the quality of accounting information
The results obtained show that accounting benefits, ERP system quality, management commitment can be explained by 41.8% of changes in accountant satisfaction
Summary
Over the past few years, companies around the world have implemented enterprise resource planning (ERP) systems since the utilization of ERP systems has been considered as a key determinant of competitive advantages (Dezdar, 2017). ERP systems have significantly changed the way how business data is collected, stored, disseminated, and used This change in information processing orientation affects the accounting process (Sutton, 2006). The finance and accounting department plays a very important role in mobilizing and allocating resources, providing useful information to the managers who manage and operate the organizations effectively. According to the trend of Industry 4.0, Vietnamese construction enterprises have been effectively implementing information technology applications with ERP systems in management and operation activities. The increase in the number of ERP users in Vietnamese construction enterprises, which is considered as an empirical evidence of the accountant’s satisfaction in using the ERP system. With the development of the ERP system, the demand for corporate governance in the ERP environment will increase Following this trend, this study focuses on factors affecting the accountant’s satisfaction using ERP. The purpose of the study will, (1) analyze the impact of management commitment on ERP system quality, examine the relationship between ERP system quality and accounting benefits perception; (2) assess the effect of accounting benefits, ERP system quality and management commitment on the accountant’s satisfaction in Vietnam construction enterprises
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