MINISTRY OF EDUCATION AND TRAINING HO CHI MINH CITY UNIVERSITY OF ECONOMICS
DONG QUANG CHUNG
Maybe you are interested!
-
The impact of information technology risks on the quality of accounting information in enterprises in Vietnam - 10 -
The impact of information technology risks on the quality of accounting information in enterprises in Vietnam 1738937919 - 35 -
The impact of information technology risks on the quality of accounting information in enterprises in Vietnam 1738937919 - 16 -
The Impact of Accounting Information System Quality on Operational Performance -
Organizing accounting work in the context of applying information technology in Vietnamese import-export businesses - 27
IMPACT OF INFORMATION TECHNOLOGY RISKS ON THE QUALITY OF ACCOUNTING INFORMATION IN ENTERPRISES IN VIETNAM
Major: Accounting Major code: 9340301
DOCTORAL THESIS IN ECONOMICS
SCIENTIFIC INSTRUCTOR:
1. Assoc.Prof.Dr. NGUYEN XUAN HUNG
2. DR. NGUYEN DINH HUNG
Ho Chi Minh City, 2022
MINISTRY OF EDUCATION AND TRAINING HO CHI MINH CITY UNIVERSITY OF ECONOMICS
DONG QUANG CHUNG
IMPACT OF INFORMATION TECHNOLOGY RISKS ON THE QUALITY OF ACCOUNTING INFORMATION IN ENTERPRISES IN VIETNAM
Major: Accounting Major code: 9340301
DOCTORAL THESIS IN ECONOMICS
SCIENTIFIC INSTRUCTOR:
1. Assoc.Prof.Dr. NGUYEN XUAN HUNG
2. DR. NGUYEN DINH HUNG
Ho Chi Minh City, 2022
COMMITMENT
I hereby certify that the doctoral thesis “The impact of information technology risks on the quality of accounting information in enterprises in Vietnam” is my own research work.
All research results in the thesis are honest and have never been published in any other work.
PhD student
Dong Quang Chung
ACKNOWLEDGEMENTS
First of all, I would like to express my sincere thanks to Associate Professor, Dr. Nguyen Xuan Hung and Dr. Nguyen Dinh Hung, who are my direct scientific supervisors. They have enthusiastically guided, encouraged, motivated, reminded and helped me a lot during the process of writing my thesis.
Through this, I would also like to thank the Board of Directors of Ho Chi Minh City University of Economics, the teachers of the Accounting Department and the teachers of other departments for creating conditions for me to study at the school, for imparting to me the knowledge and skills necessary for me to complete this thesis.
I would also like to thank my colleagues at some universities, my colleagues at the places I work, my friends, colleagues, and former students working at enterprises who have enthusiastically supported me in collecting important data to serve the results of my research.
I am also extremely grateful for the encouragement, reminders and support from both my paternal and maternal families; those who have given me the motivation to reach the final destination of the doctoral program.
Ho Chi Minh City, August 19, 2020
INDEX
SIDE COVER
COMMITMENT i
ACKNOWLEDGEMENTS ii
TABLE OF CONTENTS iii
LIST OF ABBREVIATIONS x
LIST OF TABLES xi
LIST OF FIGURES AND CHARTS xiii
SUMMARY xiv
ABSTRACT xv
INTRODUCTION 1
1. Urgency of research problem 1
2. Research objective 4
3. Research question 4
4. Research subjects, survey subjects and research scope 4
5. Research methods 5
5.1. Research methods 5
5.2. Data collection and data analysis tools 7
6. Significance of the study 7
7. Structure of the thesis 8
CHAPTER 1 – RESEARCH OVERVIEW 9
1.1. Overview of previous studies 9
1.1.1. Studies on IT risks and information security related to the accounting environment 9
1.1.2. Studies related to accounting information systems and accounting information system quality 14
1.1.3. Studies related to CLTTKT 17
1.1.4. Studies on the relationship between IT risks and IT quality and IT performance 18
1.2. General comments on the studies 20
1.3. Research gaps and research directions of the thesis .. 22
1.3.1. Identifying research gaps 22
1.3.2. Research orientation of the thesis 23
Chapter 1 Conclusion 24
CHAPTER 2 – THEORETICAL BASIS AND HYPOTHESIS DEVELOPMENT, RESEARCH MODEL 25
2.1. Research concepts 25
2.1.1. Accounting information system 25
2.1.2. Information technology risks 26
2.1.3. Hardware risks 27
2.1.4. Software risks 28
2.1.5. Data Risk 30
2.1.6. Risks of applying IT advances 31
2.1.7. Human resource risks 32
2.1.8. Management commitment risk 34
2.1.9. Organizational culture risk 35
2.1.10. Quality of accounting information system 37
2.1.11. Quality of accounting information 40
2.2. Risk management of IT in computer environment 43
2.2.1. Objectives of IT in computer environment 43
2.2.2. Risk Management 43
2.2.3. Risk identification 44
2.2.4. Risk assessment 48
2.2.5. Risk prevention 49
2.3. Background theories related to the study 50
2.3.1. Structural theory 50
2.3.2. Random Theory 51
2.4. Research hypotheses and research model 53
2.4.1. Research hypotheses 53
2.4.2. Research model 64
Chapter 2 Conclusion 65
CHAPTER 3 – RESEARCH METHODOLOGY 66
3.1. Research methods and research process 66
3.1.1. Research methods 66
3.1.2. Research process 67
3.2. Qualitative research 71
3.2.1. Objectives of qualitative research 71
3.2.2. Document research 72
3.2.3. Expert Interview 72
3.2.3.1. Sampling method 72
3.2.3.2. Interview participants 72
3.2.3.3. Data collection method 73
3.2.3.4. Data collection tools 73
3.2.3.5. Data analysis method 73
3.3. Building a scale for measuring research concepts 74
3.4. Quantitative research 77
3.4.1. Preliminary quantitative research 77
3.4.1.1. Target 77
3.4.1.2. Data collection method 77
3.4.1.3. Data collection tools 78
3.4.1.4. Sampling method and sample size 78
3.4.1.5. Data processing tools 78
3.4.2. Formal quantitative research 79
3.4.2.1. Target 79
3.4.2.2. Data collection methods and tools 79
3.4.2.3. Sampling method and sample size 79
3.4.2.4. Data processing tools 79
Chapter 3 Conclusion 80
CHAPTER 4 – RESEARCH RESULTS AND DISCUSSION 81
4.1. Qualitative research results 81
4.2. Quantitative research results 89
4.2.1. Preliminary research 89
4.2.1.1. Assessment of the reliability of the scale 89
4.2.1.2. Assessment of convergent and discriminant validity of the 95-item scale
4.2.1.3. Conclusion on preliminary research results 97
4.2.2. Official research 99
4.2.2.1. Research model and measurement scale of official research concepts . 99 4.2.2.2. Descriptive statistical results 99
4.2.2.3. Assessment of the reliability of the scale 103
4.2.2.4. Assessment of convergent and discriminant validity of the 108 scale
4.2.2.5. Confirmatory factor analysis 114
4.2.2.6. Testing the research model and testing the research hypotheses 122
4.2.2.7. Testing the mean difference between populations using One-Way ANOVA analysis 124
4.2.3. Discussion of research results 131
4.2.3.1. Summary of main points of research results 131
4.2.3.2. Discussion of results of factors affecting CLHTTTKT 135
4.2.3.3. Discussion of the results of differences in the assessment of the level of impact of IT risks on the quality of IT services among the survey groups 139
4.2.3.4. Discussion of results on CLTTKT 140
Chapter 4 Conclusion 141
CHAPTER 5 – CONCLUSION AND MANAGEMENT IMPLICATIONS 142
5.1. Conclusion 142
5.2. Implications 146
5.2.1. Theoretical implications 146