Impact of Organizational Culture on the Accounting Information System and Operational Performance of Small and Medium Sized Enterprises in Ho Chi Minh City

• 발행기관: 한국유통과학회
• 저자명: Van Dung HA
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.2, 301~308쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.02.28

영문 초록

This study focuses on determining the impacts of organizational culture on the accounting information system and the operational performance of small and medium-sized enterprises in Ho Chi Minh City. The paper is organized in five parts: introduction, literature review, research methodology, research results, and conclusion and policy implications. Based on the samples of 353 respondents working in small and mediumsized enterprises in Ho Chi Minh City, the research employs both qualitative and quantitative methods to find the answers for research questions. Group discussion, which yields final observed variables of the factors of organizational culture is used for qualitative method. Statistics, assessment of the reliability of Cronbach s Alpha scale, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) are used for quantitative procedure. The results show that mission, involvement and inconsistency in organizational culture positively affect the accounting information system of small and medium-sized firms in Vietnam. In addition, mission, involvement, adaptability and consistency in organizational culture are found to have positive impacts on the firm operational performance. Another finding of the study is that the accounting information system has a positive effect on operational performance of small and medium-sized firms in Vietnam.

목차

1. Introduction

2. Literature Review

3. Research Methodology

4. Research Results

5. Conclusion and Management Implications

References

키워드

Organizational Culture Mission Involvement Operational Performance Accounting