The impact of information technology risks on the quality of accounting information in enterprises in Vietnam 1738937919 - 35

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

30

The manager gives the signal.

Zhang et al.

Manager

forced employee replacement

(2002);

not yet or

change.

Meiryani

no support

(2014)

change and force

substitute staff

change (apply)

new process,

public application

new technology, …)

will reduce

CLHTTTKT.

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

Commitment to support

resources

31

Commitment to support resources (financial, human, time, equipment) from the manager.

Zhang et al. (2002);

Meiryani (2014);

Mkonya et al (2018).

(finance, human, time, equipment) from the manager has not or has not been

fully implemented

enough will reduce

CLHTTTKT.

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

32

Differences in writing

Zhang et al.

Organizational culture risk

The difference in

Organizational culture

chemical in transport

(2002).

culture in

operating system

operation

IT System

(other example)

special rules

process, thinking

management, processing

above business

accounting software

math or part

ERP software will

reduce

CLHTTTKT.

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

33

Human standards

Romney and

Standards

unrealized

Steinbart

about human resources

attract and develop human

(2018).

really attractive

pill to arouse

and development

honesty, loyalty

staff to

success and dedication

evoke

honesty, heart

loyal and

dedication will

reduce

CLHTTTKT.

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

Lack of activity

working

Lack of activity

Wongsim

team and

34

team work and

communication

(2013) and

Napitupulu

through

between the sets

between parts.

(2015)

will do

reduce

CLHTTTKT.

35

Staff follow

Napitupulu

Staff follow

more personal work

(2015)

fired

is cooperation and competition

more personal than

painting.

cooperation and competition

the picture will do

reduce

CLHTTTKT.

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

36

Lack of stability in IT system operations.

Lack of stability in IT system operations (stability in personnel, policies, finance, technology, etc.) will reduce

CLHTTTKT.

37

System quality

Easy to learn.

DeLone and McLean (2016).

CLHTTTKT

This IT system is easy.

learn.

38

Easy to use.

This IT system is easy.

use.

39

Availability.

This IT system

always ready

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

40

Response time.

This HTTTKT has a fast response time when operating.

work

41

Reliability.

This IT system has high reliability (processes data accurately and completely).

enough).

42

Flexibility.

This IT system is flexible (easy to modify and upgrade according to usage requirements).

use).

Original NC Concept

Statements

Source

NC concept after adjustment

Statements

after adjustment

43

Personalization.

This IT system meets the mission requirements.

of the individual.

44

System interaction.

This HTTTKT has similar internal components.

work well together.

45

Security.

This IT system has

high security

46

CLTTKT

Understandable.

(FASB and IASB, 2010)

CLTTKT

TTKT is

The offer is understandable.

47

Timely.

TTKT is

delivery is timely.