Factors affecting the application of business income tax accounting standards in enterprises in Dong Nai

ABSTRACT:

This study aims to identify groups of factors affecting the success of the accounting information system in FDI enterprises in Dong Nai province. Using questionnaires sent to 200 FDI enterprises in Dong Nai to collect data. The result is 157 enterprises. The authors used SPSS 27 software to analyze the data. The results show that there are 05 factors: Quality of accounting information system; Quality of accounting information; Capacity of users Perception and influence On the usefulness of accounting information systems; Managers' support has had a positive impact on the success of accounting information systems in FDI  enterprises in Dong Nai province.

KEYWORDS: Enterprise, systems, FDI, information, accounting

Nguyen Van Dung; Nguyen Thu Trang; Le Thi Mai (2021)

Accounting & Auditing Review. ISSN: 1859-1914, No. 6/2021.