會計資訊系統在越南的使用者意圖之衡量

網際網路和資訊技術的廣泛使用已經藉由網路環境的改變，因而影響了很多企業的面貌。企業依賴會計資訊系統來支持其業務效率、成本效率、商業自動化和交易買賣費用更容易。會計資訊系統已經發展很長的一段時間，許多公司利用它來增加工作效率。在越南有許多的企業運用會計資訊系統，會計資訊系統相關的軟體有其優缺點，而使用者本身的態度和意圖也因個人有著差異性。本研究的目的是在衡量在越南之會計資訊系統的使用者意圖。根據理性行動理論、計畫行為理論和科技接受模式，建構本研究的概念性架構和11個研究假設。為了檢測本研究假設，收集超過200個以上的問卷並使用SPSS統計軟體來分析其結果。研究結果顯示，使用者態度對於使用會計資訊系統有正向的關聯性；使用者意圖對於實際使用會計資訊系統有正向的衝擊。關鍵字：會計資訊系統、AIS、資訊技術、越南、使用者意圖

關鍵字

會計信息系統；信息技術； AIS ；越南；使用者意圖

並列摘要

The proliferation of Internet and Information Technology (IT) has been transformed a lot in business features by the effect of networked environment change. Business is supported to use Accounting Information System (AIS) because of its efficiency, cost-efficient, automation, easier- payment and easier billing. It has developed over the world for long time of AIS. Many companies use AIS to increase the efficiency in work. There are many kinds of the AIS in Vietnam. AIS have distinct advantages and disadvantages, so the user’s attitude and intention are also different. The aim of this study is to measure the user intention in using an accounting information system in Vietnam. Based on theory of reasoned action (TRA), theory of planned behavior (TPB) and the technology acceptance model (TAM), conceptual framework is conducted and with eleven hypotheses in this research. To demonstrate the hypothesis, I distribute and collect more than 200 questionnaires. SPSS software is used to analyze data. The result showed that there is positive association between the attitude toward using and user intention. The user intention positively impact on the actual AIS using.

並列關鍵字

Accounting information system ； Information technology ； AIS ； Vietnam ； User intention.

參考文獻

[1] Siamak Nejadhosseini Soudani, (2012), The usefulness of an Accounting Information System for Effective Organizational Performance, International Journal of Economics and Finance, Vol. 4, No. 5

[6 ] Frank A.badua and Ann L.Watkins, (2011), Too young to have a history? Using data analysis techniques to reveal trends and shifts in the brief history of Accounting information system, Accounting Historians Journal, Vol. 38, No. 4, pp. 75-103

[7] Mahdi Saledi, Vahab Rostami and Abdolkarim Mogadam, (2010), Usefulness of Accounting information system in Emerging Economy: Empirical Evidence of Iran, International Journal of Economics and Finance, Vol. 2, No.2

[8] Ulric J. Gelinas, Jr and Steve Gaston, (2002), Accounting information systems Book, 12th Edition

[12] Sarngadharan and M. Minimal, (2010), Management information system Book, 12th Edition

國際替代計量

會計資訊系統在越南的使用者意圖之衡量

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