Organizational Factors and Quality of Accounting Information System in Vietnam

The study was conducted to examine the role of organizational commitment and organizational structure factors for the quality of accounting information system (AIS) in enterprises in Ho Chi Minh City. Research samples of 175 people involved those working in accounting positions in different types of company. Research data were collected primarily through a questionnaire (March, 2017 - June, 2017) and then it is used to analyze descriptive statistics and perform hypothesis testing tests through a linear regression analysis with the support of SPSS software. Result shows that the quality of AIS is influenced by organizational commitment and organizational structure. In that, organizational structure factor is more impact.