The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam

One of the approaches to assessing the organizational culture is to understand its effect on management functions, including
the quality of accounting information systems. However, empirical studies about the influences of organizational culture
on accounting information system quality, especially in the context of emerging countries like Vietnam, where accounting
information is not reliable enough for decision making, have not yet provided enough evidence to confirm this relationship.
This paper aims to investigate the effect of innovative organizational culture on the quality of accounting information systems
by using the Structural Equation Model. A questionnaire was sent to the CEO, CFO, managers, and accounting staff of nonfinancial enterprises in Vietnam. With 649 valid respondents, the two-step approach was carried out, including exploratory
factor analysis and confirmatory factor analysis and examining the significance of the coefficient through a path analysis. Our
findings identified that organizational culture is an essential factor in enhancing the quality of accounting information systems
of Vietnamese firms. Implementing an innovative corporate culture will improve system quality and information quality of the
accounting information systems that help accounting information more sufficient for making decisions.