NGHIÊN CỨU CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN SỰ PHÙ HỢP CỦA HỆ THỐNG THÔNG TIN KẾ TOÁN TRONG DOANH NGHIỆP NHỎ VÀ VỪA TẠI ĐÀ NẴNG

Abstract

Purpose: The study aims to assess the level of fit of accounting information systems in small and medium-sized enterprises in Da Nang, while also identifying and analyzing the factors that influence this level of fit. By examining the relationships between these factors and the AIS, the study proposes implications and solutions to enhance system fitness, thereby improving the quality of accounting information and supporting effective managerial decision-making. Methodology: The study employs a combination of qualitative and quantitative approaches. Conclusion: The findings provide an assessment of the current level of AIS fitness among SMEs in Da Nang. The study further analyzes the influencing factors and presents the results of model testing. Based on these findings, several recommendations are proposed to enhance the fitness of accounting information systems, contributing to improved information quality and greater managerial effectiveness within enterprises.