How to cite this paper
Huynh, Q. (2021). The effect of organizational culture on quality of accounting information: Mediating the role of accounting information system.Accounting, 7(7), 1689-1694.
Refrences
Al-Hiyari, A., AL-Mashre, M.H.H., Mat, N.K., & Alekam, J.M. (2013). Factors that affect accounting information system imple-mentation and accounting information quality: A survey in University Utara Malaysia. American Journal of Economics, 3(1), 27-31.
Aroian, L.A. (1947). The probability function of the product of two normally distributed variables. Annals of Mathematical Statistics, 18(2), 265-271.
Azmi, F., & Sri, M. (2015). Factors that affect accounting information system success and its implication on accounting information quality. Asian Journal of Information Technology, 14(5), 154-161.
Baron, R.M., & Kenny, D.A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, stra-tegic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
Bowen, P.L. (1992). Managing data quality in accounting information systems: A stochastic clearing system approach (Doctoral dis-sertation, The University of Tennessee), USA.
Denison, D.R. (2000). Organizational culture: Can it be a key lever for driving organizational change. The International Handbook of Organizational Culture and Climate, 18(4), 347-372.
Fitrios, R. (2016). Factors that influence accounting information system implementation and accounting information quality. Inter-national Journal of Scientific & Technology Research, 5(4), 192-198.
Grande, E., Estebanez, R., & Colomina, C. (2010). The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research, 11(11), 25 – 43.
Ha, V.D. (2020). Impact of organizational culture on the accounting information system and operational performance of small and medium sized enterprises in Ho Chi Minh City. The Journal of Asian Finance, Economics, and Business, 7(2), 301-308.
Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2012). Multivariate Data Analysis. Ed, New Jersey: Pearson Prentice Hall, USA.
Huynh, Q.L., Nguyen, T.T., Huynh, T.K., Duong, T.A., & Le Thi, T.L. (2020). The Effects of Organizational Culture on Human Resources Management: A Study on Vietnamese Publicly Listed Enterprises. Asian Economic and Financial Review, 10(7), 885-894.
Indeje, W.G., & Zheng, Q. (2010). Organizational Culture and Information Systems Implementation: A Structuration Theory Per-spective. Sprouts: Working Papers on Information Systems, 10(27). http://sprouts.aisnet.org/10-27.
Ismail, N.A. (2009). Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia. The Electronic Journal of Information Systems in Developing Countries, 38(1), 1-19.
Kennedy, P. (1992). A Guide to Econometrics. 3rd ed, MIT Press, Cambridge, MA, USA.
Kwarteng, A., & Aveh, F. (2018). Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective. Meditari Accountancy Research, 26(4), 675-698.
Laudon, K.C., & Laudon, J.P. (2015). Management information systems. Upper Saddle River: Pearson, New Jersey, USA.
Musa, O.B., Salehuddin, S.N.B., Ani, Z.B.C., & Ali, M.A.B.M. (2019). The impact of organizational factors towards safety man-agement system performance of the Royal Malaysian Air Force. Academy of Strategic Management Journal, 18(6), 1-6.
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Ac-counting, 6(2), 185-198.
Nwinee, K., Akpos, Y., Vincent, N., & Ibinabo, T. (2016). Impact of accounting information system on organizational effectiveness: A study of selected small and medium scale enterprises in Woji- Portharcourt. International Journal of Research, 3(1), 974-982.
Rapina, R. (2014). Factors influencing the quality of accounting information system and its implications on the quality of account-ing information. Research Journal of Finance and Accounting, 5(2), 148-154.
Romney, M.B., & Steinbart, P.J. (2015). Accounting Information Systems. 13th ed. Pearson Education Limited, USA.
Saffold III, G.S. (1988). Culture traits, strength, and organizational performance: Moving beyond “strong” culture. Academy of Man-agement Review, 13(4), 546-558.
Saira, K., Zariyawati, A., & Annuar, N. (2010). Information system and firms’ performance: the case of Malaysian small medium en-terprises. International Business Research, 3(4), 28-35.
Sajady, H., Dastgir, M., & Nejad, H.H. (2008). Evaluation of effectiveness of accounting information systems. International Journal of Information Science and Technology, 6(2), 49-59.
Sori, M. (2009). Accounting Information Systems (AIS) and Knowledge Management: A Case Study. American Journal of Scientific Research, 4(4), 36-44.
Soto-Acosta, P., Popa, S., & Palacios-Marqués, D. (2016). E-business, organizational innovation and firm performance in manufac-turing SMEs: an empirical study in Spain. Technological and Economic Development of Economy, 22(6), 885-904.
Suzan, L., TSudrajat, J., & Daud, Z.M. (2020). Accounting information systems as a critical success factor for increased quality of accounting information. Revista ESPACIOS, 41(15), 2-8.
Tilahun, M. (2019). A Review on Determinants of Accounting Information System Adoption. Science Journal of Business and Man-agement, 7(1), 17-22.
Xu, H. (2003). Critical success factors for accounting information systems data quality (Doctoral dissertation, University of Southern Queensland), Australia.
Aroian, L.A. (1947). The probability function of the product of two normally distributed variables. Annals of Mathematical Statistics, 18(2), 265-271.
Azmi, F., & Sri, M. (2015). Factors that affect accounting information system success and its implication on accounting information quality. Asian Journal of Information Technology, 14(5), 154-161.
Baron, R.M., & Kenny, D.A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, stra-tegic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
Bowen, P.L. (1992). Managing data quality in accounting information systems: A stochastic clearing system approach (Doctoral dis-sertation, The University of Tennessee), USA.
Denison, D.R. (2000). Organizational culture: Can it be a key lever for driving organizational change. The International Handbook of Organizational Culture and Climate, 18(4), 347-372.
Fitrios, R. (2016). Factors that influence accounting information system implementation and accounting information quality. Inter-national Journal of Scientific & Technology Research, 5(4), 192-198.
Grande, E., Estebanez, R., & Colomina, C. (2010). The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research, 11(11), 25 – 43.
Ha, V.D. (2020). Impact of organizational culture on the accounting information system and operational performance of small and medium sized enterprises in Ho Chi Minh City. The Journal of Asian Finance, Economics, and Business, 7(2), 301-308.
Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2012). Multivariate Data Analysis. Ed, New Jersey: Pearson Prentice Hall, USA.
Huynh, Q.L., Nguyen, T.T., Huynh, T.K., Duong, T.A., & Le Thi, T.L. (2020). The Effects of Organizational Culture on Human Resources Management: A Study on Vietnamese Publicly Listed Enterprises. Asian Economic and Financial Review, 10(7), 885-894.
Indeje, W.G., & Zheng, Q. (2010). Organizational Culture and Information Systems Implementation: A Structuration Theory Per-spective. Sprouts: Working Papers on Information Systems, 10(27). http://sprouts.aisnet.org/10-27.
Ismail, N.A. (2009). Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia. The Electronic Journal of Information Systems in Developing Countries, 38(1), 1-19.
Kennedy, P. (1992). A Guide to Econometrics. 3rd ed, MIT Press, Cambridge, MA, USA.
Kwarteng, A., & Aveh, F. (2018). Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective. Meditari Accountancy Research, 26(4), 675-698.
Laudon, K.C., & Laudon, J.P. (2015). Management information systems. Upper Saddle River: Pearson, New Jersey, USA.
Musa, O.B., Salehuddin, S.N.B., Ani, Z.B.C., & Ali, M.A.B.M. (2019). The impact of organizational factors towards safety man-agement system performance of the Royal Malaysian Air Force. Academy of Strategic Management Journal, 18(6), 1-6.
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Ac-counting, 6(2), 185-198.
Nwinee, K., Akpos, Y., Vincent, N., & Ibinabo, T. (2016). Impact of accounting information system on organizational effectiveness: A study of selected small and medium scale enterprises in Woji- Portharcourt. International Journal of Research, 3(1), 974-982.
Rapina, R. (2014). Factors influencing the quality of accounting information system and its implications on the quality of account-ing information. Research Journal of Finance and Accounting, 5(2), 148-154.
Romney, M.B., & Steinbart, P.J. (2015). Accounting Information Systems. 13th ed. Pearson Education Limited, USA.
Saffold III, G.S. (1988). Culture traits, strength, and organizational performance: Moving beyond “strong” culture. Academy of Man-agement Review, 13(4), 546-558.
Saira, K., Zariyawati, A., & Annuar, N. (2010). Information system and firms’ performance: the case of Malaysian small medium en-terprises. International Business Research, 3(4), 28-35.
Sajady, H., Dastgir, M., & Nejad, H.H. (2008). Evaluation of effectiveness of accounting information systems. International Journal of Information Science and Technology, 6(2), 49-59.
Sori, M. (2009). Accounting Information Systems (AIS) and Knowledge Management: A Case Study. American Journal of Scientific Research, 4(4), 36-44.
Soto-Acosta, P., Popa, S., & Palacios-Marqués, D. (2016). E-business, organizational innovation and firm performance in manufac-turing SMEs: an empirical study in Spain. Technological and Economic Development of Economy, 22(6), 885-904.
Suzan, L., TSudrajat, J., & Daud, Z.M. (2020). Accounting information systems as a critical success factor for increased quality of accounting information. Revista ESPACIOS, 41(15), 2-8.
Tilahun, M. (2019). A Review on Determinants of Accounting Information System Adoption. Science Journal of Business and Man-agement, 7(1), 17-22.
Xu, H. (2003). Critical success factors for accounting information systems data quality (Doctoral dissertation, University of Southern Queensland), Australia.