Abstract
The purpose of this paper is to develop an evaluation model that can be used to predict Accounting Information System (AIS) effectiveness. Direct interviews and questionnaires were used to collect data from a random sample of Co-operatives located in Thua Thien Hue province, Vietnam. By using Factor Analysis, Cronbach’s Alpha test, Linear Regression Model, 138 responses were analysed. In comparison with previously AIS studies, the results reveal that six factors evaluated the effectiveness probability of the AIS. Implementation of AIS at these Co-operatives resulted in the improvement of managers’ decision-making processes, internal control, performance measures and the quality of the financial reports as well as user information satisfactions. It also facilitated the process of financial transactions. The model can be used to assist software users to not only evaluate the success of AIS implementation, but also develop strategies accruing the considerable benefits from computerized accounting systems. The paper contributes to the continuing research in AIS innovations in the small business context.
Keywords: Accounting information systems, Model for effectiveness evaluation, Quality of financial reporting, Internal control, Decision making, Performance measures, User information satisfactions, Financial transactions.