Nghiên cứu các nhân tố ảnh hưởng đến chất lượng hệ thống thông tin kế toán tại các doanh nghiệp xây dựng công trình giao thông của Việt Nam - 19


56. Halimatusadiah, E., N. Nurhayati, and E. R. Rayandani (2015), ‘Effects of top management support, education and training on the efectiveness of accounting information system (survey on Government-Owned Insurance Companies in Bandung)’, International Journal of Managerial Studies and Research, Vol 3, No 10, pp. 87-90.

57. Hall, J. A. (2011), Accounting Information Systems, South-Western Cengage Learning, USA.

58. Henry, C. L. (1975), ‘The Use of Accounting information systems, Action and Organizational Performance’, American Accounting Association, Vol 50, No 4, pp. 735-746.

59. Hoàng Trọng và Chu Nguyễn Mộng Ngọc (2008), Phân tích dữ liệu nghiên cứu với SPSS, NXB Hồng Đức, Đại học Kinh tế TPHCM.

60. Holland, C. P, and Light, B. (1999), ‘A critical success factors model for ERP implementation’, IEEE software, Vol 3, pp. 30-36.

61. Holmes, S., and Nicholls, D. (1988), ‘An analysis of the use of accounting by Australian small business’, Journal of Small Business Management, Vol 26, No 2, pp. 57 - 68.

62. Hossien, S., Mohsen, D., and Hashem, N. H. (2008), ‘Evaluation of the effectiveness of accounting information systems’, International Journal of Information Science and Management (IJISM), Vol 6, No 2, pp. 49-59.

63. Huber, G. P. (1990), ‘A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making’, The Academy of Management Review, Vol 15, No 1, pp. 47-71.

64. Hung, W. T. (2017), Theorising management accounting practices and service quality: the case of Malaysian health tourism hospital destinations, PhD thesis, University of Nottingham.

Có thể bạn quan tâm!

Xem toàn bộ 219 trang tài liệu này.

65. Husnayati, H., Paul, C. and Malcolm, K. (2002), ‘IT alignment and firm performance in small manufacturing firms’, Journal of Strategic Information Systems, Vol 11, pp. 109-132.

66. Hussin, H., King, M. and Cragg, P.B. (2002), ‘IT alignment in small firms’,

Nghiên cứu các nhân tố ảnh hưởng đến chất lượng hệ thống thông tin kế toán tại các doanh nghiệp xây dựng công trình giao thông của Việt Nam - 19

European Journal of Information Systems, Vol 11, pp. 108-127.


67. Huỳnh Thị Hồng Hạnh và Nguyễn Mạnh Toàn (2013), ‘Đánh giá hiệu quả của hệ thống thông tin kế toán’, Tạp chí kế toán và kiểm toán, số 6, trang 23-28.

68. Huỳnh Thị Hồng Hạnh và Nguyễn Mạnh Toàn (2015), ‘Factors impacting on the effectiveness of accounting information system: The experimential study at public hospitals’, International Conference on Accounting, No 1, pp. 81-90.

69. Ifinedo, P. (2008), ‘Impacts of Business Vision, Top Management Support, and External Expertise on ERP Success’, Business Process Management Journal, Vol 14, No 4, pp. 551-568.

70. Iivari, N. (2005), ‘The Role of Organizational Culture in Organozational Change

– Identifying a Realistic Position for prospective IS Research’, European Conference on Information Systems (ECIS).

71. Ismail, N.A. and Malcolm, K. (2005), ‘Firm performance and AIS alignment in Malaysian SMEs’, International Journal of Accounting Information Systems, Vol 6, No 4, pp. 241-259.

72. Ismail, N. A. and Malcolm, K. (2007), ‘Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms’, Journal of Information Systems and Small Business, Vol 1, No 1-2, pp. 1-20.

73. Ivana, M. S. and Ana, O. (2013), 'Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies', Jounal Of Information And Organizational Sciences, Vol 37, No 2, pp. 117-126.

74. Jabnoun, N. and Al-Tamimi, H. (2003), ‘Measuring perceived service quality at UAE commercial banks’, International Journal of Quality and Reliability Management, Vol 20, No 4, pp. 458-472.

75. Jarvenpaa, S. L. and Ives, B. (1991), 'Executive Involvement and Participation in the Management of Information Technology', MIS Quarterly, Vol 15, No 2, pp. 205-227.

76. Jen, T. F. (2002), ‘Factors that affect the performance of accounting information systems', Journal Bisnis dan Akuntansi, Vol 4, No 2, pp. 135-154.

77. Jesper, S. (1994), ‘Herbert A. Simon: Administrative Behavior – How Organizations can be Understood in Terms of Decision Processes, Computer Science, Roskilde University.


78. Jex, S.M. and T.W. Britt (ed) (2014), Orgainzational Psychology: A Scientist- Practitioner Approach, John Wiley & Sons, Hoboken, New Jersey, USA, ISBN:978-1-118-72407-l, Pages: 245.

79. Jouirou, N., and Kalika, M. (2004), ‘Strategic alignment: a performance tool (an empirical study of SMEs)’, AMCIS 2004 Proceedings, pp.467.

80. Kaluarachchi, G. (2016), 'Adoption of Accounting Information System Practices by Entrepreneurs in Sri Lanka (with Special Reference to Polonnaruwa District)', Electronic Jounal, pp. 1-17.

81. Kharuddin, S., Ashhari, Z. and Nassir, A., (2010), ‘Information System and Firms’ Performance: The Case of Malaysian Small Medium Enterprises’, International Business Research, Vol 3, No 4, pp. 28–35

82. Kim, E. and Lee, J. (1986), ‘An exploratory contingency model of user participation and MIS use’, Information & Management, Vol 11, No 2, pp. 87- 97.

83. Koeswoyo, F. (2006), ‘Factors that influence the satisfaction of users of accounting software (empirical study of companies that use accounting software

K. Systems in Java)’, Tesis, Program Magister Sains Akuntansi Universitas Diponegoro Semarang.

84. Komara, A. (2005), ‘Analysis of the factors that affect the performance of accounting information systems’, Jurnal MAKSI, Vol 6, No 2, pp. 143-160.

85. Laudon, K. C. and Jane, P. L. (2015), Management Information Systems: Managing the Digital Firm Plus MyMISLab with Pearson eText--Access Card Package, Prentice Hall Press.

86. Lê Mộng Huyền và Trần Quốc Bảo (2017), ‘Mối quan hệ giữa quy mô doanh nghiệp với mức độ trang bị công nghệ thông tin và chất lượng hệ thống thông tin kế toán tại các doanh nghiệp Việt Nam’, Kỷ yếu hội thảo khoa học kế toán – kiểm toán và kinh tế Việt Nam với cuộc cách mạng công nghiệp 4.0, NXB Kinh tế TP. HCM, HCM, tr. 404-408.

87. Lee, Y., Kozar, K. A., and Larsen, K. R. T. (2006), ‘The technology acceptance model; past, present and future’, Communication of AIS, Vol 12, No 50, pp. 752- 780.


88. Li, M. and Ye, L. (1999), ‘Information technology and firm performance: Linking with environmental, strategic and managerial context’, Information Management, Vol 35, No 1, pp. 43-52.

89. Lương Đức Thuận (2019), Nhân tố ảnh hưởng đến hành vi sử dụng hệ thống thông tin kế toán trong môi trường ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp trong các doanh nghiệp tại Việt Nam, Luận án tiến sĩ trường đại học Kinh tế TP HCM, Hồ Chí Minh.

90. Luthans, F. (ed) (2008), Organizational Behavior, McGraw-Hill.

91. Mahmoud, M. A. A. (2009), The relationship between contingency factors and accounting information system, and its subsequent impact on information technology benefits: a survey on jordanian listed companies, Thesis (PhD.) University Utara Malaysia, Malaysia.

92. Mancini, D., Vaassen, E. H. J. and Dameri, R. P. (eds) (2013), Accounting Information Systems for Decision Making, Lecture Notes in Information Systems and Organisation, doi: 10.1007/978-3-642-35761-9.

93. Marshall, B. R., and Paul, J. S. (ed) (2012), Accounting Information Systems, Pearson Prentice Hall, USA.

94. Marshall, R. M. (1972), ‘Determining an Optimal Accounting Information System for an Unidentified User’, Journal of Accounting Research, Vol 10, No 2, pp. 286-307. doi:10.2307/2490010.

95. Mathis, R. L and Jackson, J.J. (2001), Human Resource Management, Book Translation 1. Jakarta: Salemba Empat.

96. McLeod, R. and Schell, G. P. (ed) (2007), Management Information Systems,

Prentice Hall, New Jersey.

97. McShane, S.L. and Glinow, M.A.V. (2005), Organizational Behavior, Mc Graw Hill-Irwin.

98. Meiryani, M. S. (2014), ‘Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information’, Research Journal of Finance and Accounting, Vol 5, No 11, pp. 124-132.


99. Meiryani, M. S. (2014), ‘Influence User Involvement On The Quality of Accounting Information Systems’, International Journal of Scientific & Technology Research, Vol 3, No 8, pp. 118-124.

100. Meiryani, M. S. 2015, ‘Influence of User Ability on The Quality of Accounting Information System’, International Journal of Economics, Commerce and Management, Vol II, Issue 8, pp. 1-11.

101. Meiryani, M. S. and Susanto, A. (2018), ‘The Influence of Information Technology on the Quality of Accounting Information System’, Association for Computing Machinery, DOI: https://doi.org/10.1145/3234664.3234671

102. Meyer, J. and Allen, N. (1997), 'Commitment in the Workplace: Theory, Research, and Application', Sage Publications, Inc.

103. Miller, D. (1987), ‘Strategy making and structure: Analysis and implications for performance’, Acad Manage J, Vol 30, No 1, pp. 7– 32.

104. Mir, U.R., Sair, S.A. and Malik, M.E. (2014), ‘Effect Organizational Culture and Top Management Support on ERP Implementation’, Science International, Vol 26, No 3, pp.1361-1369.

105. Mona, P. M. and Anik, W. (2017), ‘The quality of accounting information system: A case of Regional Public hostital Manokwari’, Junal Ekonomi dan Bisnis, Vol 2, No 20, pp. 275-290.

106. Mudashiru, A., Idowu, K., Yusuf, B., and Bolarinwa, S. A, (2013), ‘Accounting Information System as an Aid to Decision Making In Food andBeverages Companies in Nigeria’, Australian Journal of Business and Management Research, Vol 3, No 09, pp. 26-33.

107. Nadler, D. A., and Tushman, M. L. (1978), ‘Information Processing as an Integrating Concept in Organizational Design’, Academy of management review, 3(3), pp. 613-624.

108. Nah, F., Zuckweiler, K., and Lau, J. (2003), ‘ERP Implemention: Chief Information Officers Perceptions of CSFs’, International Journal of Human – Computer Interaction, Vol 16, No 1, pp. 5-22.

109. Nancy, A. B., Mark, G. S., Carolyn, S. N. (ed) (2010), ‘Core concepts of Accounting information system’, Wiley, English.


110. Nguyễn Đình Thọ (2013), Phương pháp nghiên cứu khoa học trong kinh doanh - thiết kế và thực hiện, NXB Lao động - xã hội, HN.

111. Nguyễn Hữu Bình (2016), ‘Ảnh hưởng của hệ thống kiểm soát nội bộ và công nghệ thông tin đến chất lượng hệ thống thông tin kế toán của các doanh nghiệp tại Thành phố Hồ Chí Minh’, Tạp chí phát triển KH & CN, tập 19, số Q4, tr. 5-20.

112. Nguyễn Mạnh Toàn (2013), ‘Tiếp cận tổng thể và đa chiều về hệ thống thông tin kế toán’, Tạp chí Kinh tế & Phát triển, số 192, tr. 80-87.

113. Nguyễn Thế Hưng, Huỳnh Văn Hiếu và Lương Đức Thuận (2016), Hệ thống thông tin kế toán, tập 1, Nhà xuất bản Kinh tế TP. Hồ Chí Minh, HCM.

114. Nguyễn Thị Phương Thảo (2014), ‘Xây dựng hệ thống thông tin kế toán doanh nghiệp tại Việt Nam hiện nay’, Tạp chí tài chính, số 4, tr. 57-60.

115. Nguyễn Thị Thu Thủy và Nguyễn Thị Hải Ly (2017), ‘Ứng dụng điện toán đám mây để phát triển hệ thống thông tin kế toán – xu hướng của các doanh nghiệp trong tương lai’, Kỷ yếu hội thảo khoa học kế toán – kiểm toán và kinh tế Việt Nam với cuộc cách mạng công nghiệp 4.0, NXB Kinh tế TP. HCM, HCM, tr. 429-438.

116. Nguyễn Thị Tuyết Mai, Nguyễn Vũ Hùng (2015), Phương pháp điều tra khảo sát: nguyên lý và thực tiễn, Nhà xuất bản Kinh tế quốc dân, Hà Nội.

117. Nguyễn Văn Thắng (2015), Một số lý thuyết đương đại về quản trị kinh doanh

ứng dụng trong nghiên cứu, NXB Đại học kinh tế quốc dân, Hà Nội.

118. Nunnally, J. and Bernstein, I. H (ed) (1994), Psychometric theory, 3rd Editon, New York.

119. Nurhayati, N. (2014), ‘Influence of organizational commitment and knowledge management on successful implementation of accounting information systems in the employer pension funds held defined benefit pension plan (ppmp) dipropinsi west java, indonesia’, International Journal of Economics, Commerce and Management, Vol 2, No 12, pp. 1-16.

120. Nusa, I. B. S. (2015), ‘Influence Of Organizational Culture And Structure On Quality Of Accounting Information System’, International Journal of Scientific & technology research, Vol 4, No 5, pp. 257-267.

121. O'Brien, J. A. và George, M. M. (2005), ‘Introduction to information systems’, McGraw-Hill/Irwin New York City, USA.


122. O'Brien, J. A. and Marakas, G. M. (ed) (2010), ‘Management Information Systems’, Irwin-McGraw Hill, New York.

123. Ojua, O. M. (2016), ‘The quality of accounting information systems (A.I.S) and Accounting Softwares among Nigerian firms: A survey of selected service firm’, Researchjounali's Journal of Accounting, Vol 4, Issue 5, pp. 1-13.

124. Omran, A. M. A. (2017), ‘The critical success factor influencing the quality of accounting information systems and the expected performance’, International Journal of Economics and Finance, Vol 12, issue 9, pp. 162-167.

125. Otley, D. (1980), ‘The contingency theory of management accounting: achievement and prognosis’, Organizations and Society, Vol 5, No 4, pp. 413- 428.

126. Patton, M. (ed) (2002), Qualitative Research and Evaluation Methods, Thousand Oaks, CA: Sage.

127. Petersen, M. A., and Schoeman, I. (2008), ‘Modeling of banking profit via return-on-assets and return-on-equity’, In Proceedings of the World Congress on Engineering, Vol 2, pp. 1-6.

128. Piccoli, G. (2008), ‘Information Technology in Hotel Management’, Cornell Hospitality Quaterly, Vol 49, No 3, pp. 282-296.

129. Pornpandejwittaya, P. (2012), ‘Effectiveness of accounting information system: Effect on performance of Thai– Listed firms in Thailand’, International Journal of Business Research, Vol 12, No 3, pp. 84–94.

130. Prasad, A. and Green, P. (2015), ‘Organizational Competencies and Dynamic Accounting Information System Capability: Impact on AIS Processes and Firm Performance’, Journal of Information Systems, Vol 29, No 3, pp. 123-149. doi:10.2308/isys-51127.

131. Premkumar, G., Ramamurthy, K. and Saunders, C. S., (2005), ‘Information processing view of organizations: An exploratory examination of fit in the context of interorganizational relationships’, Journal of Management Information Systems, Vol 22, No 1, pp. 257-294.

132. Quốc hội (2005), Luật doanh nghiệp, truy cập ngày 05/10/2005 tại https://thuvienphapluat.vn/van-ban/doanh-nghiep/Luat-Doanh-nghiep-2005-60- 2005-QH11-7019.aspx


133. Ragu-Nathan, B.S, Apigiah, C.H., Ragu-Nathan, T.S. and Tu, Q. (2004), ‘A Path Analytic Study of The Effect of Top Management Support for IS Performance’, The International Journal of Management Science, Vol 32, pp. 459- 471.

134. Raldolph, B. C. and Richard, A. W. (2005), ‘Information processing model of information technology adaptation: an intra- organzational diffusion perspective’, Database for Advances in Information Systems, Vol 36, No 1, pp.30.

135. Ralph, M. S and George, W. R. (2010), Information System, Cengage Learning, Australia.

136. Rapina (2014), ‘Factors Influencing The Quality of Accounting Information System And Its Implications on The Quality of Accounting Information’, Research Journal of Finance and Accounting, Vol 5, Issue 2, pp. 148-152.

137. Raymond, L., Paré, G., and Bergeron, F. (1995), ‘Matching information technology and organizational structure: an empirical study with implications for performance’, European Journal of Information Systems, Vol 4, No 1, pp. 3-16.

138. Respati, R. P., Sukirman, and N. Hamidi. (2013), ‘Factors that influence the performance of accounting information systems in Surakarta's commercial banks’, JUPE UNS, Vol 2, No 1, pp. 119-130.

139. Revelle, W. (1993), Individual differences in personality and motivation: ‘Non- cognitive’ determinants of cognitive performance, Attention: Selection, awareness, and control: A tribute to Donald Broadbent (pp. 346–373). New York: Clarendon Press/Oxford University Press.

140. Rivaningrum, A. (2015), ‘Factors that influence the performance of accounting information systems at Saras Husada Purworejo Hospital’, Tesis, Universitas Negeri Semarang.

141. Rogers, E.M.(ed) (1995), Diffusion of Innovations, New York: The Free Press.

142. Romney, M. B. and Steinbart, P. J. (ed) (2012), Accounting Information Systems: Global Edition, England: Pearson Education Limited.

143. Roodposhti, F. R., Nikoomaram, H., and Mahmoodi, M. (2012), ‘The Effect of Management Accounting Information System Based on Decision Support and Business Intelligence in Profitability’, American Journal of Scientific Research, Issue 1451 (2012), pp. 1486-1493.

..... Xem trang tiếp theo?
⇦ Trang trước - Trang tiếp theo ⇨

Ngày đăng: 24/01/2024