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Tiêu đề Accounting Information Systems in Vietnamese Road’s Transport Enterprises in the Context of Digital Technology
Tác giả Duong Thi Luyen
Người hướng dẫn Prof. Dr. Ngo The Chi, Dr. Thai Ba Cong
Trường học Academy of Finance
Chuyên ngành Accounting
Thể loại Doctoral Thesis in Economics
Năm xuất bản 2024
Thành phố Hanoi
Định dạng
Số trang 25
Dung lượng 794,98 KB

Nội dung

MINISTRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE ACADEMY OF FINANCE DUONG THI LUYEN ACCOUNTING INFORMATION SYSTEMS IN VIETNAMESE ROAD’S TRANSPORT ENTERPRISES IN THE CONTEXT O

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MINISTRY OF EDUCATION

AND TRAINING

MINISTRY OF FINANCE

ACADEMY OF FINANCE

DUONG THI LUYEN

ACCOUNTING INFORMATION SYSTEMS

IN VIETNAMESE ROAD’S TRANSPORT ENTERPRISES IN

THE CONTEXT OF DIGITAL TECHNOLOGY

Major: Accounting Code: 9.34.03.01

SUMMARY OF THE DOCTORAL THESIS IN ECONOMICS

HA NOI – 2024

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This work was completed at: ACADEMY OF FINANCE

Scientific Supervisors: Prof Dr Ngo The Chi

Dr Thai Ba Cong

Reviewer 1:

Reviewer 2:

Reviewer 3:

The thesis will be defended before the Academy-level Thesis Evaluation Council at at hours, on the day of ., year

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INTRODUCTION

1 The necessity of the topic

In the era of digital technology (DT), service enterprises, especially those in the transport sector, are experiencing significant growth in terms of scale, quality, and efficiency However, they also face numerous challenges such as competition from foreign enterprises, the rapid development of DT, and increasingly demanding customer requirements for service quality To overcome these challenges, businesses must enhance their competitive advantage, particularly in financial management

The accounting information system (AIS) plays a crucial role in business management by providing the necessary financial information for decision-making and operational control In the service sector, the flexibility and accuracy of the AIS determine the success of enterprises Technologies such as blockchain, artificial intelligence (AI), and cloud computing can improve accounting processes, helping businesses enhance their data collection and analysis capabilities Vietnam's road transport sector contributes significantly to the economy but also faces specific challenges such as cargo management and traffic safety Researching an appropriate AIS for this sector

is essential to improving operational efficiency Integrating DT into the AIS will help businesses improve financial management capabilities, increase transparency, reduce risks, and contribute to the sustainable development of the industry Therefore, the topic "Accounting Information System in Vietnam's Road Transport Enterprises in the Context of Digital Technology" is highly relevant and meaningful both in theory and practice

2 Overview of research works related to the topic

The author reviewed related research works connected to the thesis and identified the research gaps that the thesis will continue to address and improve

3 Research objectives and research questions

- Research objectives: The thesis focuses on improving the accounting information system

(AIS) in the context of digital technology (DT) in Vietnam’s road transport enterprises (RTE) First, it presents an overview of the fundamental issues related to AIS, serving as a theoretical foundation for the analysis and solution proposals Then, it analyzes the current state of AIS in RTE, with a focus on the application of DT and the assessment of system components The thesis will also analyze the significance of factors influencing AIS quality, identifying weaknesses and opportunities for improvement Finally, based on theoretical and practical analyses, the thesis will propose key solutions

to enhance AIS quality in RTE in the context of DT

- Research question:

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(1) What theoretical foundations are related to the accounting information system (AIS) of enterprises in the context of digital technology (DT)?

(2) What is the general overview of Vietnam's road transport enterprises (RTE) in the context of

DT through the analysis of the current state of the AIS components?

(3) How do various factors impact the quality of AIS in Vietnam's RTE in the context of DT? What are the weaknesses and opportunities for improving AIS quality?

(4) What solutions should be proposed to improve the AIS, tailored to the characteristics of Vietnam's RTE in the context of DT?

4 Research object and scope

* Research subjects: The research subjects of the thesis are the components of the accounting

information system (AIS) from the perspectives of financial accounting (FA) and management accounting (MA), the current state of the AIS, and the factors affecting the quality of the AIS in Vietnam’s road transport enterprises (RTE) in the context of digital technology (DT)

* Scope of research:

- Content scope: The thesis focuses on studying the AIS in Vietnam’s RTE in the context of DT, using an approach based on its components, including human resources, process guidelines, data, hardware, software, and internal control systems within the scope of FA and MA Survey data were collected from typical RTEs in Vietnam

- Spatial scope: The research examines the AIS in Vietnam’s RTE in the context of DT

Temporal scope: The research analyzes the AIS in Vietnam’s RTE before 2023

5 Research process and methods

5.1 Research process

The researcher establishes a research process comprising the following main stages:

+ Stage 1: Identify the problem to be studied

+ Stage 2: Synthesize relevant theories

+ Stage 3: Employ research methods for surveying

+ Stage 4: Based on survey results, evaluate the current state of the components of the AIS and the impact of various factors on AIS quality

+ Stage 5: Propose solutions to improve the AIS in Vietnam’s RTE in the context of DT

5.2 Research methods

The author employs both qualitative and quantitative research methods simultaneously to achieve the stated research objectives Additionally, the author utilizes a combination of observational methods, interviews, and descriptive statistics to collect, synthesize, process, and analyze data These methods stem from the perspectives of dialectical materialism and historical materialism, aiming to address related issues in a dialectical and logical manner

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6 Scientific and practical significance

6.1 Scientifically

The thesis systematizes the theoretical foundations of the accounting information system (AIS)

in enterprises, expanding the theory of modern AIS The results contribute to industry knowledge, provide information for enterprises and educators, and create a database for future research on AIS in Vietnam

6.2 In practice

Researching the AIS provides timely and complete information, assisting the control board, accounting department, and enterprise leadership in monitoring the financial situation and operational activities This enables managers to make more effective business decisions, especially in the context

of international economic integration Modern AIS not only optimizes internal operations but also enhances reputation and attracts investment The thesis proposes specific solutions to improve the AIS, contributing to the sustainable development of Vietnam’s road transport enterprises

7 Structure of the thesis

In addition to the introduction, conclusion, reference list, and appendices, the thesis is structured into three chapters:

Chapter 1: Theoretical foundations of the accounting information system in enterprises in the context of digital technology

Chapter 2: Current state of the accounting information system in Vietnam’s road transport enterprises in the context of digital technology

Chapter 3: Enhancing the accounting information system in Vietnam’s road transport enterprises

in the context of digital technology

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CHAPTER 1 THEORY OF ACCOUNTING INFORMATION SYSTEMS IN ENTERPRISES IN THE

CONTEXT OF DIGITAL TECHNOLOGY 1.1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS AT ENTERPRISES IN THE CONTEXT OF DIGITAL TECHNOLOGY

1.1.1 Definition of accounting information system in enterprises in the context of digital technology

The accounting information system (AIS) in the context of digital technology (DT) is an essential information element in the overall management information system (MIS) of an enterprise

It is manifested through the digitization of data and the aggregation of interactive information elements via an automated process to collect, process, store, and communicate information related to the financial management of an organization or enterprise This includes components such as human resources, process guidelines, data, hardware, software, and internal control systems By analyzing data based on digital technology platforms, artificial intelligence (AI) serves the purpose of providing accurate, complete, and timely accounting information to support management, decision-making, and financial reporting

1.1.2 Characteristics of accounting information systems in enterprises in the context of digital technology

The AIS consists of multiple interacting subsystems that optimize information management and performance The application of modern technologies such as AI and the Internet of Things (IoT) enhances analytical capabilities, decision-making, and productivity Some of the key characteristics include:

+ Provide effective information;

1.1.3 The role of accounting information systems in businesses in the context of digital technology

Firstly, the AIS in enterprises enhances connectivity between departments, swiftly addresses arising issues, and ensures continuous operations The digital connectivity platform improves the quality and reliability of accounting and auditing information Management and financial information

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are easily retrievable, helping operators grasp the enterprise's situation promptly This enhances internal control effectiveness while ensuring transparency and compliance with regulations for stakeholders

Secondly, the AIS is a crucial component in financial management, providing information to managers for rapid decision-making It monitors business events, oversees finances, ensures regulatory compliance, and supports investment decisions, expansion, and performance optimization

Thirdly, it assists in human resource management by managing information related to personnel management, salaries, and benefits, thereby ensuring employees receive their entitlements and that human resource operations are efficient

Fourthly, it promotes efficient, transparent, and reliable operations for the AIS

Fifthly, it secures information from various users

Lastly, it transforms habits and processes in manual AIS operations

1.1.4 Conditions for organizing accounting information systems in enterprises in the context of digital technology

Understanding DT: Enterprises need to clearly understand the concept and practical context of

DT to effectively adjust their accounting processes

Linkage between DT and AIS: Recognizing the close relationship between DT and AIS is essential for enhancing efficiency

Using cloud-based accounting systems: Leveraging cloud solutions for real-time access to financial data and streamlining accounting processes

Monitoring new technological trends: Keeping up with technologies such as AI, automation, and blockchain to improve accounting processes

Developing digital leadership: Promoting a culture of innovation and enhancing awareness of

DT within the organization

Flexibility and agility: Integrating technology to adapt to changing business environments Investing in emerging technologies: Exploring and investing in technologies to enhance competitive capabilities

Enhancing human resources: Training accounting professionals with high expertise and good information technology skills

Building a culture of transparency: Creating an environment that prioritizes accuracy and regulatory compliance

Controlling and evaluating quality: Establishing internal control processes and continuous evaluation to ensure the system operates effectively

1.1.5 Principles of accounting information systems in enterprises in the context of digital technology

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In the context of DT, the AIS in enterprises must adhere to three fundamental principles: Control principle: Ensuring control is established, accurately tracking and recording transactions, minimizing errors and fraud

Relevance principle: Providing useful, understandable, and timely information, adaptable to changes in organization and scale

Cost-effectiveness principle: Ensuring the benefits obtained exceed the investment costs, with a scientific organization to generate information at the lowest cost

1.1.6 Requirements of accounting information systems in enterprises in the context of digital technology

Consistency: There must be a unified AIS that strictly adheres to state regulations on accounting laws

Openness: The AIS must be flexible, adapting to future transactions and providing timely financial and accounting information

Development compatibility: Ensuring international recognition and alignment with management capabilities and information technology levels

1.2 COMPONENTS OF THE ACCOUNTING INFORMATION SYSTEM IN ENTERPRISES

IN THE CONTEXT OF DIGITAL TECHNOLOGY

1.2.1 Human factor

* Roles and responsibilities:

System Developer: Responsible for designing and developing the accounting information system, requires knowledge of accounting, finance and information technology

System users: Accounting staff perform important tasks such as data entry, transaction processing, and reporting They need to be trained to use the system effectively

System Operator: Ensure the success of the AIS, identify user needs, and oversee the development process

* Human capacity:

The competence of accounting staff directly affects the efficiency of the accounting system They not only perform tasks but also ensure the accuracy and reliability of accounting information The application of modern accounting software depends on the ability of employees to use and follow the correct procedures

* Training and development:

Regular training programs are needed to update accounting staff with new knowledge and skills This helps them master modern accounting technology and processes

Managers also need to support and guide employees to ensure work is done properly

* Organizational model:

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The accounting organization model (centralized, decentralized, hybrid) affects the way departments operate and coordinate The suitability of this model to management characteristics will help optimize employee performance

* Organizational culture:

The human factor plays an important role in building culture organization, ensuring compliance with procedures and putting accuracy first Management support and training also contribute to an

effective working environment

Interaction between parts:

The accounting information system is not only limited to the accounting department but also involves other functional departments in the enterprise Coordination between departments is

necessary to ensure that information is used effectively

1.2.2 Process elements of instruction

Information Acquisition Process: Collect financial and non-financial information from various departments and external documents Establish regulations for creating, processing, reviewing, and classifying documents to ensure information is timely and accurate

Information Processing Process: The AIS automates the processing of collected information, with human involvement in quality control Steps include coding accounting entities, classifying information, and ensuring accuracy in accounting

Information Provision Process: This process is optimized and automated to quickly respond to user requests Accounting data is collected from various sources, and data entry is automated, facilitating the efficient generation of financial reports and management information

* Data quality requirements:

- Integrity: Accounting information must be accurate to support management decisions, helping

to identify business strategies scientifically

- Timeliness: Information must be provided at the right time to enable management to grasp the situation and make timely adjustments to minimize losses

- Completeness and Systematic Nature: Data must fully reflect economic activities, providing users with a comprehensive view

- Relevance: Data must meet decision-making needs, helping users evaluate and adjust

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forecasts

- Security: Data must be secure, affecting the enterprise’s competitive capacity

* Data source quality:

- Data quality is a decisive factor for the accuracy and reliability of financial information

- High-quality data helps enterprises make informed business decisions, reflecting financial status and operations, thereby building trust among employees, shareholders, and stakeholders

1.2.4 Hardware factors

* Characteristics, roles and functions of hardware in the AIS:

- Hardware is the physical foundation of the AIS, supporting the collection, storage, processing, and transmission of financial data

- Devices such as computers, servers, printers, scanners, and network equipment play vital roles

in ensuring the system's performance and reliability

- Hardware enables the input, output, and storage of accounting data while supporting technologies such as AI and blockchain in accounting operations

- It ensures that accounting tasks are performed efficiently, reliably, and safely

* Performance and security requirements:

- The hardware must possess the capability to process data swiftly, minimize malfunctions, and reduce unwanted downtime

- Security measures are necessary to prevent leaks or unauthorized access to sensitive data

* Scalability and compatibility:

- When installing hardware, businesses should pay attention to scalability to accommodate growth and enhance accounting operations

- The hardware must be compatible with accounting software and other devices within the system to ensure consistency in data exchange

* Cost and operating efficiency:

- Efficient use of hardware helps minimize operational costs and maintain the Accounting Information System (AIS), ensuring that the system operates effectively and reliably

1.2.5 Software factors

The application software in AIS is designed to address practical issues based on user needs, particularly in the context of Digital Technology (DT) It is a crucial factor in assessing the maturity

of AIS in an enterprise

* Functions of accounting software:

- Accounting software facilitates the accurate and rapid recording, classification, and reporting

of financial transactions

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- It supports activities such as calculations, data processing, financial management, and communication

* Structure of accounting software:

- Database: A repository containing all data organized in relational tables

- User Interface System: Creates a human-machine interface for users

- Reporting System: Provides report templates based on specific themes

- Program: A collection of commands executing necessary operations

* Impact of software on the effectiveness of IT systems:

Software affects the overall quality of AIS, the quality of financial information specifically, and user satisfaction It helps automate and optimize accounting processes, thereby increasing efficiency and minimizing errors

* Customization and development capabilities:

Accounting software can be customized to meet specific business needs or purchased shelf from suppliers It supports financial information management across multiple branches through

off-the-a centroff-the-alized system

* Benefits in the decision making process:

Software not only assists in recording and reporting information but also provides critical insights for strategic decision-making

1.2.6 Internal Control System Components

* Role of Internal Control System (ICS):

The ICS is a crucial component in the Accounting Information System (AIS), aiding in the management and protection of accounting data Support from digital technologies such as AI, blockchain, and cloud enhances system transparency and security

* Objectives of ICS:

Ensure the security, integrity, and availability of accounting data Establish protective measures for sensitive information related to the company, customers, and employees

Two Types of Controls in AIS:

* Internal Operational Controls:

- Content Control: Monitoring application activities

- Technical Control: Monitoring the status of hardware devices and network systems

- User Control: Supervising user operations and behaviors

- Blockchain technology provides authentication methods such as passwords, PINs, fingerprints,

or facial recognition

* External Operational Controls:

- Preventing unauthorized access from outside or unauthorized users

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- Ensuring only authorized users can access sensitive information

- All data must be encrypted and access histories and activities recorded

* Data protection:

- AIS must be safeguarded against threats such as viruses, hackers, and software or hardware failures

- Ensure data is not corrupted or lost

- ICS applies digital technology to verify the accuracy and legality of accounting documents

- Periodically check data completeness, especially for cost information without supporting documents

- Data must be scientifically presented and aligned with managerial requirements before entering the system

1.3 FOUNDATIONAL THEORIES AND FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN ENTERPRISES IN THE DIGITAL CONTEXT

1.3.1 Quality of Accounting Information Systems in Enterprises

The quality of an Accounting Information System (AIS) depends on decision-makers' perceptions of the usefulness of the information AIS is part of the overall information system, providing data for business decisions Despite changes in information collection and processing methods over time, accounting information remains critical AIS quality is assessed based on hardware, software, human resources, and user satisfaction It directly impacts project success and managerial decision-making

1.3.2 Foundational Theories

1.3.2.1 Systems Theory

Emerging in the 1940s-1950s, Systems Theory analyzes complex interactions among system

components It emphasizes interconnections and mutual influences among parts In business, this theory aids in designing effective AIS With the development of the Internet of Things (IoT) and the Internet of Services (IoS), the theory helps improve accounting information collection and processing, ensuring accuracy and optimizing AIS operations

1.3.2.3 Technology-organization-business environment (TOE) theory

The technology-organization-environment (TOE) theory developed by Tornatzky and Fleischer analyzes the relationship between technology, organization and environment in the acceptance of new technology Baker's (2012) model adds the usability and suitability factors, helping businesses understand the factors that influence the use of technology The theory emphasizes that the technology factor is the most important, influencing the change in accounting information systems (ISAs) and improving its quality

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