Sự tác động của phần mềm kế toán đám mây tới hiệu quả kinh doanh của doanh nghiệp nhỏ và vừa tại Việt Nam: Vai trò trung gian sự hài lòng của lãnh đạo cấp cao
DOI:
https://doi.org/10.24311/jabes/2021.32.2.4Keywords:
Small and medium enterprise, Cloud accounting, Senior leaders, Mediating factor, Business performanceAbstract
This study is conducted to evaluate the mediating role of senior leader's satisfaction in the relationship between cloud accounting software and business performance of small and medium enterprises (SMEs) in Vietnam. Based on DeLone & McLean (2016) information systems success model and Resource-based view of the firm, the authors propose that cloud accounting software has direct and indirect impacts (through senior leader's satisfaction) on improving their business performance in SMEs in Vietnam. By employing a regression test with a sample of 132 SMEs based in Ho Chi Minh City, Binh Duong, and Dong Nai in Vietnam, the result indicates a satisfaction of senior leaders plays the mediating role in a relationship between cloud accounting software and business performance of SMEs in Vietnam. Therefore, cloud accounting software providers should pay attention to this factor when deploying cloud accounting software in SMEs to help SMEs achieving the highest business performance when they adopt cloud accounting software.
References
Al Lami, M. F. F., Maelah, R., & Ghassan, G. (2020). Management accounting information usefulness and cloud computing qualities among small medium enterprises. International Journal of Management Studies, 26(1), 1–31.
Aman, A. & Mohamed, N. (2017). The implementation of cloud accounting in public sector. Asian Journal of Accounting and Governance, 8, 1–6.
Andronie, M. & Ionescu, L. (2019). The influence of cloud technology in transforming accounting practices. Annals of Spiru Haret University, Economic Series, 19(4), 27–34.
Arsenie-Samoil, M. D. (2011). Cloud accounting. Ovidius University Annals, Economic Sciences Series, 11(2), 782–787.
Attaran, M. & Woods, J. (2019). Cloud computing technology: Improving small business performance using the Internet. Journal of Small Business & Entrepreneurship, 31(6), 495–519.
Avolio, B. J., & Bass, B. M. (1995). Individual consideration viewed at multiple levels of analysis: A multi-level framework for examining the diffusion of transformational leadership. The Leadership Quarterly, 6(2), 199–218.
Barney, J. B. (1991). The resource based view of strategy: Origins, implications, and prospects. Journal of Management, 17(1), 97–211.
Bénard, R. & Şatir, A. (1993). User satisfaction with EISs: Meeting the needs of executive users. Information Systems Management, 10(4), 21–29.
Bộ Kế hoạch và Đầu tư. (2020). Sách trắng doanh nghiệp Việt Nam 2020. Hà Nội: NXB Thống kê.
Bộ môn hệ thống thông tin kế toán. (2016). Hệ thống thông tin kế toán - Tập 1. TP.HCM: NXB kinh tế TP.HCM.
Bradford, M. & Florin, J. (2003). Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems. International Journal of Accounting Information Systems, 4(3), 205–225.
Cheng, P., & He, X. F. (2011). Application of “Cloud Accounting” in SMEs accounting informatization. Journal of Chongqing University of Technology (Social Science), 1.
Christauskas, C., & Miseviciene, R. (2012). Cloud–computing based accounting for small to medium sized business. Engineering Economics, 23(1), 14–21.
Coombs, C. R., Doherty, N. F., & Loan-Clarke, J. (2001). The importance of user ownership and positive user attitudes in the successful adoption of community information systems. Journal of Organizational and End User Computing (JOEUC), 13(4), 5–16.
Corkern, S. M., Kimmel, S. B., & Morehead, B. (2015). Accountants need to be prepared for the big question: Should I move to the cloud?. International Journal of Management & Information Systems (IJMIS), 19(1), 13–20.
Cummings, L. L., & Schwab, D. P. (1973). Performance in Organizations: Determinants & Appraisal. Glenview, Ill: Scott, Foresman.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30.
DeLone, W. H., & McLean, E. R. (2016). Information systems success measurement. Foundations and Trends® in Information Systems, 2(1), 1–116.
Dimitriu, O., & Matei, M. (2014). A new paradigm for accounting through cloud computing. Procedia Economics and Finance, 15, 840–846.
Dimitriu, O., & Matei, M. (2015a). Cloud accounting: A new business model in a challenging context. Procedia Economics and Finance, 32, 665–671.
Dimitriu, O., & Matei, M. (2015b). Accounting in the cloud. In Managing Intellectual Capital and Innovation for Sustainable and Inclusive Society: Managing Intellectual Capital and Innovation; Proceedings of the MakeLearn and TIIM Joint International Conference 2015 (pp. 1259–1265). Italy: ToKnowPress.
Đinh Phi Hổ, Võ Văn Nhị, & Trần Phước. (2018). Nghiên cứu định lượng trong kế toán - Kiểm toán. TP.HCM: NXB Tài chính.
Gelderman, M. (1998). The relation between user satisfaction, usage of information systems and performance. Information & Management, 34(1), 11–18.
Gupta, D., Rewari, M., & Jain, S. (2017). Impact of cloud accounting on business performance. International Research Journal of Commerce Arts and Science, 8(12), 321–329.
Hair, Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2016). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). USA: SAGE Publications, Inc.
Ionescu, B., Ionescu, I., Tudoran, L., & Bendovschi, A. (2013). Traditional accounting vs. Cloud accounting. In Proceedings of the 8th International Conference Accounting and Management Information Systems, AMIS (pp. 106–125).
Kariyawasam, A. H. N. (2019). Analysing the impact of cloud-based accounting on business performance of SMEs. The Business & Management Review, 10(4), 37–44.
Konradt, U., Christophersen, T. & Schaeffer-Kuelz, U. (2006). Predicting user satisfaction, strain and system usage of employee self-services. International Journal of Human-Computer Studies, 64(11), 1141–1153.
Law, C. C. H., & Ngai, E. W. T. (2007). ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success. Information & Management, 44(4), 418–432.
Le, O. & Cao, Q. (2020). Examining the technology acceptance model using cloud-based accounting software of Vietnamese enterprises. Management Science Letters, 10(12), 2781–2788.
Microsoft, & Singapore National University. (2017). A cloud for doing good: A Technology Revolution for All in Asean. Retrieved 10/11/2021, from https://news.microsoft.com/uploads/2017/10/A-Cloud-for-Doing-Good-FINAL.pdf
Nguyễn Đình Thọ. (2014). Phương pháp nghiên cứu khoa học trong kinh doanh (Ấn bản lần 2). TP.HCM: NXB Tài chính.
Nguyễn Đình Thọ. (2016). Tính toàn cầu thương hiệu và xu hướng tiêu dùng thương hiệu: Vai trò trung gian của chất lượng nhận thức. Tạp chí Kinh tế & Phát triển, 228, 60–65.
Nguyễn Hữu Bình. (2019). Mô hình kế toán đám mây: Những lợi ích và thách thức. Công nghệ thông tin và hệ thống thông tin kế toán (tr. 52–69). Bộ môn Hệ thống thông tin kế toán, khoa kế toán, Trường Đại học Kinh tế TP. Hồ Chí Minh.
Pacurari, D., & Nechita, E. (2013). Some considerations on cloud accounting. Studies and Scientific Researches. Economics Edition, 18, 193–198.
Penrose, E. (1959). The Theory of the Growth of the Firm. United States: Basic Blackwell.
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: Models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17(3), 236–263.
Prawita, G. (2019). Analysis of Cloud Accounting Software on Business Performance. Doctoral dissertation. President University Repository.
Prichici, C., & Ionescu, B. S. (2015). Cloud accounting – A new paradigm of accounting policies. SEA–Practical Application of Science, 1(7), 489–496.
Rudansky-Kloppers, S., & Van den Bergh, K. (2019). The absorption and usage of cloud accounting technology by accounting firms in Cape Town for services provided to their clients. African Journal of Science, Technology, Innovation and Development, 11(2), 161–180.
Salwani, M. I., Marthandan, G., Norzaidi, M. D. & Chong, S. C. (2009). E‐commerce usage and business performance in the Malaysian tourism sector: Empirical analysis. Information Management & Computer Security, 17(2), 166–185.
Scheepers, R., Scheepers, H., & Ngwenyama, O. K. (2006). Contextual influences on user satisfaction with mobile computing: Findings from two healthcare organizations. European Journal of Information Systems, 15(3), 261–268.
Shkurti, R., & Muça, E. (2014). An analysis of cloud computing and its role in accounting industry in Albania. Journal of Information Systems & Operations Management, 8, 219–229.
Soni, R., Saluja, R., & Vardia, S. (2018). Awareness and adoption of cloud accounting software: An empirical research. IUP Journal of Accounting Research & Audit Practices, 17(2), 36–50.
Teo, T. S. H., & Wong, P. K. (1998). An empirical study of the performance impact of computerization in the retail industry. Omega, 26(5), 611–621.
Thong, J. Y. L., & Yap, C. S. (1996). Information systems effectiveness: A user satisfaction approach. Information Processing & Management, 32(5), 601–610.
van Wessel, R. M., & de Vries, H. J. (2019). Company IT standardization: Anticipated agile benefits. In Corporate Standardization Management and Innovation (pp. 68–91). IGI Global.
Zhang, L., & Gu, W. (2013). The simple analysis of impact on financial outsourcing because of the rising of cloud accounting. Asian Journal of Business Management, 5(1), 140–143.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 JOURNAL OF ASIAN BUSINESS AND ECONOMIC STUDIES
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
