The overall objective of this thesis is to identify the factors in the post-implementation phase and the extent of their influence on accounting benefits which the ERP system brings to Viet Nam firms.
THE MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMIC HO CHI MINH CITY DAO NHAT MINH THE FACTORS IMPACT ON ACCOUNTING BENEFITS IN THE POST IMPLEMENTATION PHASE IN ENTERPRISE RESOURCE PLANNING (ERP) SYSTEM IN VIET NAM FIRMS MAJOR : ACCOUNTANCY CODE : 9340301 DOCTORAL THESIS SUMMARY Ho Chi Minh City 2020 The thesis was complete at: University of Economics Ho Chi Minh City Supervisor: 1. Assoc. Prof. Dr. Vo Van Nhi 2. Assoc. Prof. Dr. Tran Thi Cam Thanh Reviewer 1: Reviewer 2: Reviewer 3: The Thesis will be presented to the University Dissertation Board at: At hours day month year The thesis can be found at the library: INTRODUCTION Statement of Problems Based on the report published by the Ministry of Industry and Trade, the proportion of firms using ERP in Vietnam was 17% in 2014. When compared to developed countries, this rate was low and the level of using ERP in Vietnam was just at a basic level (Le MD, 2017). Most Vietnamese firms currently focus on the implementation phase of the ERP system, and do not care about the issues of the postimplementation phase. Meanwhile, the postimplementation phase is the time that can enhance or reduce the overall benefits or accounting benefits that an firm obtains from the ERP system regardless how successful the implementation phase was. In many firms, after having implemented the ERP system for a few years, the success at the initial implementation phase did not help maintain the benefits that firms need in the ERP system in the postimplementation phase (ShihWei Chou and YuChieh Chang, 2008) Therefore, studying the factors in the postimplementation phase affecting the benefits that the ERP system brings to firms (the thesis has focused on accounting benefits) to maintain and enhance the benefits that firms receive when implemented ERP system is necessary about the practicality to conduct this thesis According to the literature review, it can be seen that studies in the world often present accounting benefits in the overall benefits that firms receive from the ERP system, the number of authors focusing mainly on accounting benefits is very small. Studies on accounting benefits in the world have only considered the accounting benefits variable in the implementation phase or search for this factor measurement scale, or consider it in affecting other dependent variables. In Vietnam, a number of studies that mention accounting benefits in the ERP system have conducted. However, like other studies in the world, the research in Vietnam does not focus on understanding the accounting benefits variable, but considers it as an independent variable affecting a number of other dependent variables such as: the work result of people using the ERP system (Pham Tra Lam, 2018); or the response capacity of firms, operational efficiency of firms (Bui Quang Hung, 2019) and studies in Vietnam often not pay attention to phases in the life cycle of the ERP system when researching about the problems of the ERP system Another issue to consider is that in the context of constantly changing information technology, if firms apply the latest technological advances such as cloud computing, Artificial intelligence, Blockchain into the ERP system in the postimplementation phase, will these advances help firms enhance the accounting benefits that the ERP system brings to firms? Or we just need maintain the existing ERP system that is enough? From the importance of this issue about the practical aspect, from little research on this issue; this issue is still new and is a gap in research in Vietnam and the world. I have decided to choose the topic “The factors impact on accounting benefits in the postimplementation phase in enterprise resource planning (ERP) system in Viet Nam firms” as the thesis research topic Thesis Objectives and Questions Overall Objective The overall objective of this thesis is to identify the factors in the postimplementation phase and the extent of their influence on accounting benefits which the ERP system brings to Viet Nam firms Specific Objectives To achieve the overall objective, two specific objectives need to be conducted in this thesis: Identify the factors in the postimplementation phase affecting accounting benefits in the ERP system in Viet Nam firms Assess the extent of factors' influence in the postimplementation phase on accounting benefits in the ERP system in Viet Nam firms 4 Questions Starting from the above objectives, the research questions in this thesis should be answered as follows: 1. In the postimplementation phase, which factors will affect accounting benefits in the ERP system in Viet Nam firms? 2. How is the extent of factors’ influence in the postimplementation phase on accounting benefits in the ERP system in Viet Nam firms? Subject and Scope 3.1 Subject The subject of this thesis is accounting benefits in ERP system in Viet Nam firms 3.2 Scope The survey object of this thesis is that firms which have operated ERP systems for 1 to 3 years. Survey respondents are directors or chief accountants of these firms The scope of this thesis is Viet Nam firms, focusing on Ho Chi Minh City, Da Nang, Dong Nai, Binh Duong and Binh Dinh, in all fields Research Method This thesis uses the mix of qualitative and quantitative research methods In which, qualitative is the method that researchers use to discover the scientific phenomena to be studied such as constructing hypotheses (theory) or discovering the scale of a research concept. Next use the quantitative method to confirm qualitative results Thesis Contribution In terms of theory, the thesis has used a new approach in the study of the ERP system. The thesis has focused on the postimplementation phase of the ERP system to find out the factors and the influence of these factors on accounting benefits that the ERP system brings to firms, the thesis results have been confirmed factors in the postimplementation phase will affect the accounting benefits in the ERP system and the extent of factors’ influence. Besides, the control variable “Advances in information technology applied by the firm” that the thesis proposes has not been mentioned in previous studies, according to the author's literature review. In the meantime, the thesis has completed a scale of related factors in the topic to suit the specific conditions of Viet Nam firms In terms of practicality, the research results will help Viet Nam firms identify the factors that need attention to be able to maintain and enhance accounting benefits that the ERP system brings to firms in the postimplementation phase. Besides, the research results of this thesis are also a valuable reference for ERP provider in building and training using the system and it also helps researchers, lecturers build the curriculum about ERP more appropriate and quality The structure of this Thesis The structure of this thesis includes 5 chapters as follows: Chapter 1. Literature Review Chapter 2. Theoretical Framework Chapter 3. Research Methodology Chapter 4. Research Results and Discussion Chapter 5. Conclusions and Implications CHAPTER 1. LITERATURE REVIEW 1.1 Introduction To have a comprehensive view of the research on the ERP field, I will present two overview studies on the ERP field that use metaanalysis method. Based on these two studies, the author will clarify the trends in current ERP research and future research directions in this field. Before this, the life cycle phases of the ERP system will be mentioned to help readers understand the issues presented The life cycle of the ERP system consists of three phases: The preimplementation phase refers to system adoption decision and acquisition; The implementation phase of the system includes the customization and adjustment of the system to help the purchased ERP system to meet the requirements of firms and put the system into operation; And finally, the post implementation phase refers to system using and maintenance, the evolution and retirement activities also belong to this phase (Esteves and Pastor, 1999). In this thesis, when referring to the postimplementation phase of the ERP system, the author refers to the system using and maintenance activities in this phase. In particular, the thesis wants to find out about the initial period of the system using and maintenance activities, when the ERP system has just come into "GoLive". According to Nolan and Norton (2000), firms have operated ERP systems for 1 to 3 years belong to this period As summarized by Moon (2007), it was shown that all articles on ERP were surveyed in 79 journals between 2000 and 2006, most of them solve problems during implementation phase or in specific fields of using ERP. Similar studies in the postimplementation phase of the ERP system are very limited. Tingting Huang and Kazuhiko Yasuda (2016) also pointed out in the field of ERP research, the topics in the postimplementation phase of the ERP system are heating up recently but still at the beginning. The number of researchers who consider this period as their main target of research is small Therefore, the author will research a problem of the ERP system in the postimplementation phase, that is which factors in the postimplementation phase of the ERP system will affect accounting benefits that the ERP system brings to firms 1.2 An Overview of Studies Abroad 1.2.1 Studies Abroad of the benefits that the ERP system brings to firms and accounting in firms (1) Studies of the benefits that the ERP system brings to firms. The research of Shang & Seddon (2002) is the beginning, with qualitative research method, this study has proposed a scale of benefits which firms received from the enterprise system (ES) including dimensions: operations, management, strategies, IT infrastructure, and organization. Subsequent researches have studied deeply these dimensions as well as the other that this scale has not mentioned: Kenneth E Murphy and Steven John Simon (2002), Lorraine Staehr (2007), Khaled AlFawaz, Zahran AlSalti và Tillal Eldabi (2008), Petra Schubert and Susan P Williams (2009), Jose Esteves (2009), Holsapple and Sena (2005), Olhager and Selldin (2003), Andreas I. Nicolauo (2004), Hawking, Stein and Foster (2004) (2) Studies of the benefits that the ERP system brings to accounting in firms Studies of the benefits that the ERP system brings to accounting in firms consists of two research directions: (a) looking for specific accounting benefits that the ERP system gives firms, (b) considering will the implementation of the ERP system affects the positive changes in accounting practices such as the adoption of advanced management accounting techniques and will the role of accountants in the ERP system be changed? In studies of the specific accounting benefits that the ERP system brings to the firms, Kanellou and Spathis (2013) is the most prominent research. Before this research, several other studies were looking for the accounting benefits that firms achieved from the ERP system. However, these studies have not built a complete scale as Kanellou and Spathis (2013), for example, Spathis and Constantinides (2004), Spathis and Ananiadis (2005), Colmenares (2009) Research orientation to find out whether the implementation of ERP has brought about positive changes in accounting practice and the accountant's role in ERP are interested in many scholars. However, the results of the change in accounting practice due to the impact of ERP ” are really unclear. Many studies show that implementing integrated systems such as ERP does not bring about any change in accounting practices such as the adoption of advanced management accounting methods: Booth et al. (2000), Granlund and Malmi (2002), Hyvönen (2003), Despina Galani et al (2010). In contrast, a number of other authors found out the impact of integrated information systems such as the ERP system on management accounting practice: Rom and Rohde (2006), Granlund (2011), Steve G. Suton (2006), Järvenpää (2007), Grabski et al (2011), Solmat Abbasi et al (2014). Thus, it can be seen that ERP systems and accounting practices such as the adoption of new management accounting techniques are correlated, but there is insufficient evidence to conclude their correlation level (Aernoudts et al., 2005). Regarding the role of accountants in Enterprise Resource Planning System, all studies confirm that ERP implementation will change the role of accountants: Mike Newman and Chris Westrup (2005), Scapens and Jazayeri (2003), HsuehJu Chen et al (2011), Caglio (2003), Sayed (2006) 1.2.2 Studies Abroad of the factors affecting the accounting benefits that the ERP system brings to firms Generally, Studies abroad have mentioned accounting benefits as a part in researches on the overall benefits that the ERP system brings to firms. The number of studies which consider accounting benefits as the main subject are very small. Therefore, in this overview, beside the studies that mention directly the factors impact on accounting benefits in the ERP system, the studies of the factors affecting overall benefits in the ERP system; Factors affecting ERP efficiency; Factors affecting the value which the ERP system brings to the firms, or the factors affecting the accounting information system in the ERP system will also be mentioned. The research phase the author wants to forcus on is the postimplementation phase, but a number of studies in the implementation phase will also be presented because the factors in implementation phase will likely to continue to show that its influence in the post implementation phase. These studies focus on the following 4 factors: ERP Quality: Majed AlMashari et al (2003), Hawking et al (2004), Spathis (2006), Oana Velcu (2007), ShihWei Chou and YuChieh Chang (2008), Lin HsiuFen (2010), Henri Teittinen et al (2013), Jiwat Ram et al (2013), Young Mok Haa and Hyung Jun Ahn (2014), Edith Galy and Mary Jane Sauceda (2014), Pedro Ruivo et al (2014) Service Quality of ERP provider: Hazar Daoud and Mohamed Triki (2013), Jiwat Ram et al (2013), Young Mok Haa and Hyung Jun Ahn (2014), Edith Galy and Mary Jane Sauceda (2014), Pedro Ruivo et al (2014) Organization: Majed AlMashari et al (2003), Hawking et al (2004), Gattiker and Goodhue (2004), David Gefen and Arik Ragowsky (2005), Spathis (2006), Oana Velcu (2007), ShihWei Chou and YuChieh Chang (2008), Hazar Daoud and Mohamed Triki (2013), Young Mok Haa and Hyung Jun Ahn (2014), Edith Galy and cộng sự (2014), Pedro Ruivo and cộng sự (2014) User Satisfaction: Hawking et al (2004), Wagnera et al (2011), Henri Teittinen et al (2013), Pedro Ruivo et al (2014) 1.3 An Overview of Related Studies in Viet Nam In general, the studies of ERP in Viet Nam can be divided into the following two lines of studies: (a) General studies of ERP and (b) Studies of accounting in the ERP system 1.3.1 General studies of ERP General studies of ERP include the research on the adoption of ERP in education: Nguyen Manh Toan and Huynh Thi Hong Hanh (2010); Trends of changing ERP: Ho Trung Thanh et al (2016); Studies on the implementation of the ERP system and the factors affecting this issue in Viet Nam: Nguyen Hoang Huu Tho (2012), Ngo Phuc Hanh (2013), Nguy Thi Hien and Pham Quoc Trung (2013), Bui Thi Thanh (2014), Vo Van Nhi et al (2014), Nguyen Duy Thanh (2015); Measure the effectiveness of organizations in ERP: Nguyen Viet and Vu Quoc Thong (2016) 1.3.2 Studies of accounting in the ERP system The opening research for this movement is the thesis of Nguyen Bich Lien (2012). After that, some authors combine behavioral research and accounting research in the ERP system: Pham Tra Lam (2018), Luong Duc Thuan (2019). Some other studies: Nguyen Phuoc Bao An (2018), Bui Quang Hung (2019). 1.4 Research gaps and research directions The specific research gaps are as follows: In the world, the research on ERP system in the postimplementation phase is still very limited, while in Vietnam, the research on ERP system has hardly clarified the phases in the ERP system life cycle when conducting research. The majority of researches in Vietnam and around the world has focused on the implementation phase of the ERP system life cycle The studies of the overall benefits which the ERP system brings to firms have been done a lot. Meanwhile, Studies of specific benefits such as accounting benefits which the ERP system brings to firms are rarely mentioned Based on literature review, it can be seen that many authors believe that there is insufficient conclusive evidence on the relationship between the ERP system and the accounting practice such as the adoption of advanced management accounting techniques Directly related to the research direction of the topic, the author has not found a study considered the factors in the postimplementation phase affecting accounting benefits which the ERP system brings to firms Accounting benefits is a specific benefit, there is no evidence to show that accounting benefits which the ERP system brings to firms will also be impacted by factors affecting overall benefits, ERP efficiency, the values that ERP gives firms or accounting information system within the ERP system. Therefore, it is necessary to check whether these factors affect accounting benefits in the ERP system The previous studies only interested in the behaviors of employees in the firms using ERP but did not find out why they had such behaviors The number of ERP studies in Vietnam is limited, especially in the field of accounting Therefore, the research direction of this thesis will be to find out which factors in the post implementation phase of the ERP system affect accounting benefits in the ERP system in Viet Nam firms CHAPTER 2. THEORETICAL FRAMEWORK 2.1 Introduction 2.2 Overview of Enterprise Resource Planning (ERP) system 2.2.1 Evolution of ERP Systems 2.2.2 ERP System Defined Similar to many areas of the information system, ERP has many different definitions, based on approach. However, there is not much difference between these definitions (Majed AlMashari et al., 2003) According to Rashid et al (2002), an enterprise resource planning system or an enterprise system is a software system for enterprise management, including modules that support functional areas such as planning, production, sales, marketing, distribution, accounting, finance, human resource management, project management, inventory management, service and maintenance, transportation and ebusiness. The design of the ERP system facilitates the integration of modules for individual departments throughout the firm, providing a flow of information between all functions in the firm consistently. The ERP system allows companies to implement a single integrated system by replacing or redesigning their existing information system. 2.2.3 The characteristics of ERP According to Rashid et al (2002), a ERP system is required to have the following characteristics: The module design consists of many separate business modules; Using centralized database management system; Modules are integrated and provide seamless data flow between modules; Increasing the transparency of operations through standard interfaces; Complicated with high cost; Providing best business practices; taking a lot of time for configuration settings and editing; Operating in realtime by online and capable of batch processing; Being able to connect to the Internet. 2.2.4 Benefits of ERP According to Shang and Seddon (2002), the scale of benefits of ЕS (ES is a broader definition than ERP It can include ERP, supply chain management, customer relationship management ) includes dimensions of benefits: operations, management, strategies, IT infrastructure, and organization. 2.2.5 Limitations of ERP Firstly, the implementation of ERP is not the same in all firms. Large firms often achieve greater efficiency than small firms (Shehab et al., 2004) Secondly, There is not a standard for ERP systems The third limitation of ERP is the difference or in other words, the gap between the requirements of the organization using ERP regarding data management, processing and information as well as the form of information provided and the functionality provided by ERP software Besides, in the ERP system, fraudulent activities for information, or assets of firms can occur more sophisticated when users know how to use high technology to perform 2.2.6 Phases of the ERP Lifecycle 2.3 Accounting information system in ERP system In the era of the ERP system, Accounting information system (AIS) has become stronger. The amount of information provided by AIS has become more important for decision making, the data is constantly updated and useful for information processing. The mission of AIS in the ERP system has changed from providing only financial information to providing a broader range of information. ERP also helps to implement new management accounting techniques to meet the internal needs of the company. Therefore, AIS can provide both historical accounting information and forecast accounting information to help support financial accounting, management control, and financial analysis From that AIS has contributed to improving business efficiency (Hazar Daoud and Mohamed Triki, 2013). Thus, the AIS in the ERP system is very different from the previous AIS. Basically, most ERP researchers and practitioners have confirmed that the AIS in the ERP system is much stronger than the traditional AIS. 2.4 Accounting benefits in the ERP system Accounting benefits in the ERP system is useful and positive effects that ERP system brings to the accounting of the firm. 2.5 Theoretical Background This thesis applies three background theories including Information Systems Success Model of DeLone & McLean, Actor network theory, and Dynamic capabilities theory In particular, Information Systems Success Model of DeLone & McLean (2003) is the most important theory that helps the author form the research model of this thesis 2.6 Concept of factors 2.6.1 ERP Quality According to Lin HsiuFen (2010), ERP Quality includes System Quality and Information Quality of ERP system Because the research direction of this thesis relates to accounting benefits, ERP Quality will include System Quality of ERP and Accounting Information Quality provided by ERP system 2.6.1.1 ERP System Quality ERP System Quality refers to the characteristics of the technique and operation of an ERP system during usage 2.6.1.2 Accounting Information Quality Accounting information quality is the characteristics of accounting module output information of an ERP system 2.6.2 Service Quality of ERP provider The Service Quality of ERP provider represents the quality of support that users receive from the company providing the ERP solution, such as training, hotlines, or assistance when needed 2.6.3 Organization 2.6.3.1 The perfection of business processes 10 The perfection of business processes of firms in the postimplementation phase is the careful control, inspection, and consecutive evaluation of activities or tasks related to each other or in the same structure of firms in ERP in the postimplementation phase, thereby making adjustments if necessary to ensure the business process is consistent with the current business situation of the firms 2.6.3.2 The support of senior managers The support of senior managers in the postimplementation phase shows the interest, willingness to support, and direct participation if necessary in the operation of the ERP system in the postimplementation phase of toplevel firms leaders to help the ERP system in the firms operate effectively 2.6.4 User Satisfaction of the ERP system User Satisfaction of the ERP system indicates the satisfaction about the ERP system of those who have jobs related to the ERP system in firms when using the ERP system to perform their jobs 2.7 Summary of the factors impacting on accounting benefits in the postimplementation phase in ERP system in the thesis CHAPTER 3. RESEARCH METHODOLOGY 3.1 Introduction 3.2 Research framework and Research process 3.2.1 Research framework 11 3.2.2 Research process 3.3 Preliminary Research Design 3.3.1 Research Methodology Preliminary research includes: Qualitative preliminary research is used to discover, adjust and supplement observation variables used to measure research concepts, qualitative methodology is done through expert group discussion and discussion with research objects 12 Quantitative preliminary research is carried out to make a preliminary assessment of the reliability and value of the scales designed and adjusted to adapt Viet Nam firms, the quantitative method is done through two data analysis techniques are Cronbach's Alpha and EFA 3.3.2 Qualitative preliminary research This research step is carried out by the author after obtaining results from the theoretical summation from related previous studies and background theories. With related previous studies chosen published in prestigious foreign journals, in the period from 2002 to 2016, the author built a proposed research model and a scale of research concepts. Next, the author will use expert group discussion to complete the research model of factors affecting accounting benefits in the ERP system and a scale of research concepts through opinion exchange (first draft scale). Group discussion tool is used because it: (1) allows multiple members to participate; (2) create an interactive environment: discussion and debate help stimulate new ideas, discover detailed reasons explain the impact of factors (Nguyen Dinh Tho, 2014) To increase the reliability of the scale of research concepts in this thesis, after group discussions with experts, based on the scale has been adjusted according to experts’ opinions (if it happens), the author will carry out discussions with chief accountants of firms that have operated ERP systems for 1 to 3 years to complete the final draft scale. In this step, the author will use the technique in the scale development process of MacKenzie, Podsakoff, and Fetter (1991) 3.3.2.1 Research Sample The sample selected for Expert group discussion is a sample for the actual group comprising about eight to ten participants (Nguyen Dinh Tho, 2014). The thesis is expected to carry out expert group discussion with: (1) lecturers teaching ERP, (2) consultants from ERP provider, (3) chief accountant or director in firms using ERP. This step will help perfect the research model and form the first draft scale for research concepts The sample selected for discussion with research objects is the theoretical model The theoretical sampling process is conducted by selecting each research object until the saturation point is reached. The object of research is that firms have operated ERP systems for 1 to 3 years, so the subject of discussion will be the chief accountant of these firms. This step will help complete the final draft scale 3.3.2.2 Data processing tool According to Cresswell (2012), the qualitative data analysis process includes 6 steps as follows: Step 1: Sort and prepare the data Step 2: Reread all data Step 3: Start analyzing by encrypting the data Step 4: Use encrypted data to synthetic the answers to research problems Step 5: Explain and present the meaning of the data based on the theoretical background made in chapter 2. Compare the findings from the interview with the data collected during the research process Step 6: Confirm the validity of the findings in the research, expressed through the criteria of confirming the reliability and reliability of a verification process 3.3.3 Quantitative preliminary research This research step was conducted to check the reliability and value of the scales designed and adjusted to suit Viet Nam firms 3.3.3.1 Research Sample The two tools used for the Quantitative preliminary research are Cronbach Alpha and Exploratory factor analysis (EFA) method The data collection is conducted through direct surveys of objects: the chief accountants or the directors of the firms have operated ERP systems for to years based on the 13 questionnaire with the sample size of approximately 100 This thesis uses the germ development method 3.3.3.2 Data Processing Tool The two tools used for the Quantitative preliminary research are Cronbach Alpha and Exploratory factor analysis (EFA) method. 3.4 Official Research Design This section will cover issues in the official research including the research methodology used, research sample and data processing tools 3.4.1 Research Methodology The official research also used the quantitative method 3.4.2 Research Sample The research model has 7 scales with 50 observed variables. Choose k = 5; n = 5 (50) = 250 (minimum) Therefore, the thesis uses a sample size of 300 samples based on the germ development method (Nguyen Dinh Tho and Nguyen Thi Mai Trang, 2011) 3.4.3 Data Processing Tool The main data analysis method at this step uses SEM to analyze the relationship between variables. However, before performing SEM, it is necessary to analyze the reliability of the scale by Cronbach Alpha and check the convergence value and the discriminant value by analyzing EFA with the collected data from the official research (Nguyen Dinh Tho and Nguyen Thi Mai Trang, 2011), as well as perform CFA. 3.5 Research hypotheses and research model 3.5.1 Research hypotheses 3.5.1.1 The impact of accounting information quality on user satisfaction of the ERP system H1: Accounting information quality has a positive impact on user satisfaction of the ERP system 3.5.1.2 The impact of ERP system Quality on user satisfaction of the ERP system H2: ERP system Quality has a positive impact on user satisfaction of the ERP system 3.5.1.3 The impact of Service Quality of ERP provider on user satisfaction of the ERP system H3: Service Quality of ERP provider has a positive impact on user satisfaction of the ERP system 3.5.1.4 The impact of user satisfaction of the ERP system on accounting benefits in the ERP system H4: User satisfaction of the ERP system has a positive impact on accounting benefits in the ERP system 3.5.1.5 The impact of accounting information quality on accounting benefits in the ERP system H5: Accounting information quality has a positive impact on accounting benefits in the ERP system 3.5.1.6 The impact of ERP system Quality on accounting benefits in the ERP system H6: ERP system Quality has a positive impact on accounting benefits in the ERP system 3.5.1.7 The impact of Service Quality of ERP provider on accounting benefits in the ERP system H7: Service Quality of ERP provider has a positive impact on accounting benefits in the ERP system 3.5.1.8 The impact of The support of senior managers on accounting benefits in the ERP system H8: The support of senior managers has a positive impact on accounting benefits in the ERP system 3.5.1.9 The impact of The perfection of business processes on accounting benefits in the ERP system H9: The perfection of business processes has a positive impact on accounting benefits in the ERP system 3.5.1.10 Control factors related to accounting benefits in the ЕɌP system 14 Based on Dynamic capabilities theory, the thesis will consider the factors Information technology advances that firms apply as control factors in the thesis research model 3.5.2 Research Model 3.6 The scale of research concepts 3.6.1 The scale of Accounting benefits in the ERP system The scale of Accounting benefits in ERP system in Viet Nam firms proposed in this thesis is the scale of Accounting benefits of Kanellou and Spathis (2013). Besides, the author proposes to add to this scale the aspect of Accounting benefits in terms of the role of accountants including an observation variable ERP enhances the role of accountants in the firm, from focusing on jobs related to accounting become consultants and analysts 3.6.2 The scale of accounting information quality The scale of accounting information quality in the thesis is inherited from the scale of information quality concept of DeLone and McLean (2016), as well as combine some observed variables from Sedera et al. (2004) 3.6.3 The scale of ERP System Quality Similar to the scale of accounting information quality, The scale of ERP System Quality in the thesis is inherited from the scale of system quality concept of DeLone and McLean (2016), as well as combine some observed variables from Sedera et al. (2004). 3.6.4 The scale of Service Quality of ERP provider The thesis will use the scale of Service Quality of DeLone and McLean (2016). 3.6.5 The scale of The support of senior managers The thesis will use the scale of Young Mok Haa, Hyung Jun Ahn (2014) 3.6.6 The scale of The perfection of business processes 15 The thesis will use the scale of Young Mok Haa, Hyung Jun Ahn (2014) 3.6.7 The scale of User satisfaction of the ERP system The thesis will use the scale of Bradford and Florin (2003). 3.6.8 The scale of control Variable Advances in information technology applied by the firm According to the author's understanding, the scale for this factor has not been mentioned in previous studies. Therefore, the author proposes a scale for the factor Advances in information technology applied by the firm include three observed variables 3.6.9 Summary of the scale of research concepts CHAPTER 4. RESEARCH RESULTS AND DISCUSSION 4.1. Introduction 4.2 Preliminary research results 4.2.1 Qualitative research results 4.2.1.1 Evaluation of research models and hypotheses Based on the research model and the research hypotheses proposed by the author, 7/9 experts agreed with the research model and the research hypotheses, accounting for 77.78%. The other experts did not comment on this issue Thus, through qualitative research results, research model and hypotheses in this thesis are considered suitable for the characteristics of Viet Nam firms 4.2.1.2 Evaluate the scale of research concepts Table 4.1 Summary results of scales after expert group discussion The Scale after performing qualitative The number of research Scale variables in the The number of original scale Changes variables Excluding 1 observed variable, Accounting benefits 17 18 adjusting 5 observed variables, in the ERP system adding 2 observed variables Accounting Excluding 2 observed variables, information quality adjusting 1 observed variable ERP System 12 10 Excluding 2 observed variables Quality Service Quality of 5 No adjustment ERP provider The support of 3 Adjusting 1 observed variable senior managers The perfection of 4 Adjusting 1 observed variable business processes User satisfaction of Adding 2 observed variables the ERP system Advances in information 3 No adjustment technology applied by the firm (Source: Author summarised by myself) To increase the reliability of the scale of research concepts, after obtaining the adjustment scale according to expert opinion, the author will interview the chief accountant of firms that have operated ERP systems for 1 to 3 years based on this adjusted scale with the technique in the scale development process of MacKenzie, Podsakoff, and Fetter (1991). The thesis interviews with 10 16 research objects. Results 80% of interviewees correctly classified observed variables into the right research concept. Therefore, this final draft scale is accepted and transferred to the preliminary quantitative research step 4.2.2 Preliminary quantitative research results 4.2.2.1 Cronbach’s Alpha result 4.2.2.2 EFA result After conducting preliminary quantitative research, the scale of research concepts has reached reliability, convergence value and discriminant value. No observed variables were excluded or any further adjustments were needed 4.3 Research model and the scale of official research concepts 4.3.1 Official research model According to the results of the preliminary quantitative research, the research model (Diagram 3.3) of the thesis remains the same as presented in chapter 3, with no further adjustments 4.3.2 The scale of Official research concepts Regarding the scale of research concepts and variable control, the results of interviews with a group of experts have proposed a number of changes such as adjusting the interpretation of observed variables in the scale, eliminating unnecessary observation variables, or adding new observation variables in order to make the scale of research concepts consistent with the characteristics of Viet Nam firms. The results of preliminary quantitative research did not change the scale that was adjusted in qualitative research 4.4 Official quantitative research results A total of 300 questionnaires were sent, after collected and tested 18 were rejected for providing heterogeneous information, firms that were not suitable for participating in the survey or answered insufficient questions Thus, the final sample is 282 units, satisfying more than 250 samples needed for the thesis's research model to analyze SEM 4.4.1 Descriptive statistics 4.4.2 Scale test According to Hair J. et al. (2016), the SEM model analysis process consists of 4 steps: Step 1: Testing the quality of the scale (Scale test); Step 2: analyze EFA; Step 3: analyze CFA; Step 4: analyze SEM to test hypotheses 4.4.2.1 Cronbach Alpha result The results show that the scale of Accounting information quality has Cronbach's Alpha 0.875> 0.6, however, the observed variable Accounting information provided by the ERP system is popular with my company has Corrected itemtotal Correlation is 0.172