Hệ thống thông tin kế toán trong trong bối cảnh áp dụng công nghệ thông tin tại các doanh nghiệp nhỏ và vừa của việt nam TT TIENG ANH

1 MINISTRY OF EDUCATION AND TRAINING THUONG MAI UNIVERSITY - ĐÀM BÍCH HÀ NGUYEN VAN DUNG ACCOUNTING INFORMATION SYSTEM IN THE CONTEXT OF APPLYING INFORMATION TECHNOLOGY IN SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAM Major: Accounting Code: 62.34.03.01 SUMMARY OF ECONOMIC DOCTORAL THESIS Hanoi, 2021 The work was completed at: Thuongmai University Science instructor Assoc.Prof.Dr Vu Manh Chien Dr Nguyen Tuan Duy Reviewer 1: Reviewer 2: Reviewer 3: The thesis will be protected before the thesis review board meeting at ……………………………………………………………………… The dissertation can be found at National Library Thuongmai University Library OPENING The urgency of the research topic On a theoretical basis Information provided from AIS includes accounting, financial and other information that plays an important role in decision-making by internal and external stakeholders (A.Hall, 2007; FL) Jones & Rama, 2006) In which accounting information can help businesses (enterprises), especially small and medium-sized enterprises (SMEs) to manage short-term problems in the process of operation such as revenue, costs and expenses cash flow… by providing information to support monitoring and control (F Mitchell, GC Reid, & JA Smith, 2000b) For the technical information system to play its full role, the suitability of the technical information system is very important The relevance has been mentioned in the research developed from the information processing (IP) theory of Galbraith (1973) Galbraith demonstrates that an organization's information processing capabilities must match its information requirements in order to deliver operational results for the organization Production and business results of enterprises are often measured through performance indicators (efficiency), or effectiveness in using resources to generate profits In recent years, the evaluation of operating results does not stop at performance or efficiency indicators, but is expanded and measured by non-financial indicators, the balance in business activities BSC) or corporate social responsibility (CSR) metrics Therefore, the concept of performance is used with a more general scope to measure many aspects of an organization's activities Achievements are achieved when businesses actively implement a modern AIS application ( Esmeray, 2016) On a practical level The current situation shows that in SMEs there is little information for management, poor control, and ad hoc, immediate and mainly emotional decision making (Perren & Grant, 2000) Many SMEs have not yet considered assessing the use and investment of modern technologies such as AIS in their business operations (Kareem, 2019a) In poor and developing countries, SMEs using AIS are still behind developed countries and especially the information system is not suitable for management requirements (Ismail, 2009) However, AIS studies such as analysis and evaluation of factors affecting the suitability of AIS in SMEs and its impact on business performance have not been conducted by many studies to investigation (Ismail and king, 2007) Therefore, it is necessary to explore more deeply how SMEs perceive the importance of accounting information, and modern accounting information systems to bring about positive results (Ismail, 2009; Ismail & King , 2005, 2007) From the theory and practice mentioned above, I carried out the topic "Accounting information system in the context of applying information technology in small and medium-sized enterprises in Vietnam" The research thesis is meaningful in systematizing the theoretical basis of accounting information system as well as providing evidence based on empirical analysis data of factors affecting the performance of accounting systems to help businesses in general and SMEs in particular take appropriate measures to improve the current AIS and improve operational results 2.1 International studies Studies in the direction of implementing technical information systems The author group Salehi (2011) with the topic "Research on barriers to implementing accounting information systems" Next, author Fitrios (2015) with the study "Factors affecting the implementation of the Accounting Information System and the Quality of Accounting Information in Indonesia Iskandar (2015) with the topic Analysis of factors affecting the success of the implementation of accounting information systems Recently, the author group Andarwati, Nirwanto, and Darsono (2018) conducted a study "Analysis of factors affecting successful accounting information system based on information technology on management of small and medium enterprises” Studies in the direction of reflecting the suitability of the accounting information system impact on the performance of enterprises The study by Ismail and King (2005) carried out “Enterprise Performance and Relevancy of AIS in SMEs in Malaysia” Also in the direction of reflective research on "AIS conformity" affecting performance Kharuddin et al (2010) investigated the impact of the relationship between AIS on the performance of small and medium enterprises Next, Esmeray's study (2016) conducted a study on "Impact of accounting information systems on corporate performance" Besides the study of Esparza-Aguilar, García-Pérez-de- Lema, and Duréndez (2016) conducted an analysis “Effect of AIS on the performance of Mexican micro, small and medium family firms” Similar to the approach of Kharuddin et al (2010) and Esmeray (2016) recently R Trabulsi (2018) conducted a study “Impact of AIS on organizational performance: Context of Saudi SMEs” 2.2 Studies on AIS in Vietnam Studies towards the organization of AIS implementation such as Author Ho My Hanh (2013) researched the thesis "Organization of cost management accounting information systems in Vietnamese garment enterprises" Next is the author Vu Ba Anh (2015) researching the thesis "Organization of accounting information systems in production and business enterprises in terms of information technology application" Next, Nguyen Thanh Hung (2017) with the study "Organization of cost management accounting information systems in Vietnamese telecommunications enterprises" Next, author Nguyen Van Hai (2020) with the study "Organization of cost management accounting information systems in Vietnamese leather and footwear enterprises" In addition, recently author Dam Bich Ha (2020) conducted a study Research "Organization of accounting information systems in joint stock commercial enterprises in Hanoi" Studies in the direction of reflecting the impact of AIS on the performance of businesses Recently, author Vu Thi Thanh Binh (2019) conducted "Research on factors affecting the quality of accounting information systems in small and mediumsized enterprises in Hanoi city" This thesis has systematically systematize the theoretical basis of AIS quality and the concept of AIS Analyze the current situation of factors affecting the quality of AIS and propose solutions to improve the quality of accounting information at SMEs in Hanoi 2.3 Define research problem and research question 2.3.1 Determining the research problem Based on an overview of researches on accounting information systems in the country, it shows that the researches mainly go into the direction of organization of accounting information systems in enterprises and the factors affecting the quality of accounting information systems There has not been any research that has delved into the research to address and address the relationship between the accounting information system and the performance of SMEs in the context of IT application These may be gaps for the author to continue doing research 2.3.2 Research questions Through the established research objectives, the research questions posed include: (1) What is the relevance of the accounting information system in SMEs in Vietnam today? (2) How does the relevance of AIS affect the performance of SMEs in Vietnam today? (3) What AIS solutions can help SMEs in Vietnam improve their performance? Objectives of the study Overall objective: The overall objective of the study is to determine the factors affecting the relevance of AIS in the context of IT application, thereby affecting the performance of small and medium enterprises in Vietnam Thereby, the study makes suggestions and recommendations to improve the performance of SMEs 8 Detail goal: First: Generalizing the theoretical basis of AIS in enterprises, the constitutive factors as well as the impact of the conformity of AIS on the achievements of small and medium enterprises Second: Survey to assess the current situation of factors affecting AIS as well as the impact of AIS conformity on the performance of small and medium enterprises in Vietnam Third: Proposing solutions to improve the accounting information system in the context of applying information technology in order to improve the performance of Vietnam's small and medium enterprises.4 Đối tượng nghiên cứu 44.1 Research subjects: The thesis focuses on studying the elements of the accounting information system and evaluating the performance of small and medium enterprises in Vietnam operating in the manufacturing sector 4.2 Research scope In terms of content: The study approaches the components and suitability of the accounting information system and the results of small and medium enterprises operating in the manufacturing sector About the research space: Small and medium-sized enterprises in Vietnam, About the time of the study: Data collection of survey data 2020 Research Methodology Qualitative research method is conducted through theoretical research and previous studies related to accounting information systems in enterprises, results and measurement of results in enterprises Besides, combined with surveys and consultations of experts 9 Quantitative research methods are designed, factoring, and data analysis techniques to build regression models Collected data includes both primary and secondary New results and contributions of the thesis The research results of the thesis are expected to contribute both theoretically and practically, including as follows: Theoretically: The study clarifies issues related to the theory of AIS, the factors affecting the conformity of AIS, the method of measuring the conformity of AIS in small and medium enterprises In terms of practice: The thesis surveys and assesses the current status of factors affecting the conformity of AIS and the impact of AIS conformity on the performance of small and medium enterprises in Vietnam in the context of application of information technology The thesis also offers solutions to improve the accounting information system in the context of applying information technology in order to improve the performance of small and medium enterprises in Vietnam Structure of the thesis In addition to the introduction, the thesis structure includes the following chapters: Chapter Theoretical Basis Chapter Research Methods Chapter Research results and discussion Chapter Completing the accounting information system in the context of information technology application in Vietnam's SMEs 10 CHAPTER THEORETICAL BASIS 1.1 Accounting information system in business 1.1.1 Overview of information systems in enterprises In general, Nguyen The Hung (2006) believes that a system is composed of three basic components including inputs; processing, processing (Processing); Outputs An information system (IS) is considered to be a collection of components, interrelated, that collect, manipulate, store and transmit data in the form of information and provide a response mechanism to meet a goal (Ralph M.Stair and W Reynolds, 2010) 1.1.2 Management Information System (MIS) Management Information Systems (MIS) is intended to provide information to assist leaders and managers in decision making and work management in an organization (R McLeod and Schell, 2007) 1.1.3 Accounting information system in enterprises An accounting information system (AIS) is an accounting tool incorporated into the field of information systems and technology, designed to help manage and control issues related to this area financial and accounting of organizations (Nzomo, 2013) 1.1.4 The role of accounting information systems for businesses Accounting information systems play a vital role in the success or failure of contemporary business organizations 1.2 The suitability of the accounting information system in the enterprise Many studies have emphasized the need to develop a fit between business strategy and IT strategy However, so far many enterprises are still trying to achieve conformity, there are quite a few studies on conformity and especially the factors affecting conformity in SMEs The concept of relevance was mentioned for the first time in research that evolved from information processing (IP) theory by Galbraith (1973) 1.2.1 Level of IT setup in the enterprise In the research on information systems and accounting information systems in enterprises, the IT setting level is mentioned by a number of studies Research by Raymond and Paré (1992) defines that “IT establishment level is a multidimensional structure that addresses the nature, complexity and interdependence of IT use and management within an organization office" 11 1.2.2 Knowledge of owners/managers Poon and Swatman (1997) found that the majority of SME owners/managers have not received formal training in IT Similarly, the study by Chapman et al (2000) also showed that the owners/managers of SMEs often lack knowledge about IT and IS, leading to a lack of connection between the application of new technologies for different activities of enterprises, thus not developing new technologies maximize its potential benefits in small and medium enterprises 1.2.3 Owner/manager's commitment DeLone (1988) argues that “commitment to the owner of a business is the key to IT implementation and adoption in small businesses” Therefore, it can be said that the role of the owner/manager in organizations is extremely large, especially in the implementation of IT adoption and decision making in SMEs 1.2.4 External knowledge Research by C Yap et al (1992) suggests that external knowledge is one of the factors affecting information systems in SMEs, this factor is understood as the fact that enterprises receive advice and support , providing services for businesses in many different angles from consulting businesses to service providers and from the government 1.2.5 Internal knowledge In some studies the concept of internal knowledge has been mentioned to reflect the influence on the level of IT establishment and management of IT, information systems as well as AIS in SMEs 1.2.6 Enterprise size The concept of enterprise size can be understood as the division of enterprises into types of enterprises such as large enterprises, medium enterprises and small enterprises, which is expressed through the structure of the enterprise, and at the same time reflects the the distribution of authority and responsibility throughout the enterprise (Hall, 2011) 1.3 Business performance 1.3.1 The concept of production enterprise results The performance of enterprises in today's economy is a matter of great interest to researchers The concept of corporate performance in the research is still not unified, but there are some common points and are presented as follows 12 1.3.2 Measuring the results of manufacturing enterprises In the context that the operation of enterprises is always associated with the sustainable development of the business environment and the challenges of innovating the corporate governance mechanism, measuring performance becomes a topic with many meanings For now 1.4 The relationship between the suitability of the accounting information system and the performance of the enterprise Previous studies have suggested that the widespread use of information is important for the survival of small and medium enterprises (Lybaert, 1998; Mitchell et al., 2000a) While a few studies have also shown a positive relationship between AIS design and the performance of large firms (Abernethy and Guthrie, 1994; Mia and Chenhall, 1994), in addition studies on the relationship The relationship between AIS design and SME performance has had mixed and in some cases contradictory results (Gorton, 1999; McMahon and Davies, 1994; Perren and Grant, 2000) and therefore requires further investigation 1.5 Foundation theory 1.5.1 Theory of information processing Currently, the development of science and technology, especially the development of IT, has contributed to connecting business processes in enterprises to adapt to the change of the surrounding environment More and more organizations are applying information systems (IS) in management to make the performance of work tasks more efficient 1.5.2 Situation theory Situation theory has been applied in the study of organizational behavior, design, efficiency, planning and management strategy Although they differ in their subject matter, they all suggest that organizational outcomes are the result of a concordance between two or more factors (Van de Ven and Drazin, 1984) 1.5.3 Systems theory In the environment of an organization, systems theory reflects the influence of interactions between departments and divisions in an organization According to this theory, the entire organization is seen as the parent system, and the departments and divisions within the organization are subsystems within the parent system Conclusion Chapter 13 CHAPTER CHAPTER RESEARCH METHODS 2.1 General introduction to research methods Stemming from the goal of the study is to determine the elements constituting the conformity of AIS as well as the impact of AIS conformity on the performance of small and medium enterprises in Vietnam in the context of application Information Technology How does the study go to conduct a survey to assess the current status of the relevance of the accounting information system in SMEs in Vietnam today?2.2 Giả thuyết nghiên cứu mơ hình nghiên cứu 2.2.1 Research hypothesis Hypothesis - H1: SMEs with a high level of IT setup will achieve higher AIS conformance than those with a lower level of IT setup Hypothesis – H2: SMEs whose owners/managers have a high level of accounting and IT literacy will achieve higher AIS conformance than those with qualified owners/managers lower levels of accounting and IT literacy Hypothesis – H3: The larger the size of the SMEs, the higher the AIS conformance will be compared to the smaller SMEs 14 Hypothesis 4: AIS conformity has a positive impact on the performance of SMEs Level of IT setup in the enterprise Business personality of the CEO/in charge of financ Knowledge of the owner/manager Alignment of AIS Performance of SMEs Qualification of CEO/in charge of finance/acco Enterprise size Figure 2.1 : Model of AIS's impact factors on SME performance 2.2.2 Research model 2.2.3 Variables in the research model Level of IT setup in the enterprise: Knowledge of the owner/manager Size of the business The suitability of the accounting information system Performance of small and medium enterprises 2.3 Data collection Sampling method 15 Determine sample size Steps to conduct a survey 2.4 Data Analysis Methods Survey data, after being collected, were researched, synthesized into paper files and entered into the excel file with valid survey questionnaires Next, coding the variables in the research model for analysis To serve the data analysis of the thesis, SPSS 26.0 software was used to support Conclusion chapter CHAPTER 3: RESEARCH RESULTS AND DISCUSSION 3.1 Overview of Vietnam's small and medium enterprises and information technology application 3.1.1 Overview of Vietnamese small and medium enterprises In a lot of research, the terms small business or small business can be used interchangeably Some studies suggest that the size of the business is represented by the number of employees In Vietnam, small and medium enterprises are based on Decree No 39/ND-CP of the Government 3.1.2 Current status of IT application in Vietnamese SMEs according to Vietnam E-commerce Report About investment in hardware: According to the 2019 survey report of the Vietnam E-commerce Association in the period from 2014 to 2019, 100% of enterprises have desktop and laptop computers Besides, 61% said that they are equipped with mobile devices, including smartphones and tablets (VECOM, 2019) Using management software: Financial accounting is still the most used software group among businesses participating in this survey, whereby 89% of businesses 16 said that they use accounting software finance to support the company's operations, this ratio has not changed much compared to previous years 3.2 Current status of economic information systems through descriptive statistics of survey results 3.2.1 Information on characteristics of survey respondents trả The survey results recovered 578 votes, of which 39 votes did not fully answer the content, so they should be eliminated, the remaining 539 votes 3.2.2 Information on operation characteristics of small and medium enterprises Survey subjects in this thesis are determined according to the criteria of Decree No 39/ND-CP dated March 11, 2018 of the Government on classification of small and medium enterprises The study collected 578 survey questionnaires 3.2.3 Information on IT status of small and medium enterprises • State of technologies currently in use at the enterprise • Status of IT applications currently deployed in the enterprise • Characteristics of accounting software that businesses are currently using 3.3 Model analysis and verification 3.3.1 Checking the reliability of the scale The study has performed the quality control of the scale based on the assessment of the reliability of the scale and using the Cronbach Alpha coefficient 3.3.2 Test of mean difference by ONE-WAY ANOVA The study tested the mean difference between the two populations by One-Way ANOVA 3.3.3 Determining the suitability of the accounting information system 17 The AIS fit by taking the scale on the left side is a measure of respondents' perception of the importance of 19 characteristics of accounting information Multiplied by each scale on the right is a measure of how well the enterprise's computer-based systems are 3.3.4 Model regression analysis The accounting information system conformity model is written as follows: Y = B1*X1 + B2*X2 + B3*X3 Inside: Y is the accounting information system conformity (AISA_TOTALL) X1 Technologies currently in use at the enterprise (SORT) X2 Owner/Manager Knowledge (KNOWL) X3 Capital size of the enterprise (CAPITAL) 3.4 Research findings and discussion of results • Variable The qualifications of CEOs/accounting/financial managers have the strongest impact on the performance of SMEs • Business personality variables of CEOs/accounting/financial managers have a second impact • With the analysis results, the Conformity variable AIS has a positive impact on the performance of SMEs Conclusion chapter CHAPTER FINISHING THE ACCOUNTING INFORMATION SYSTEM IN THE CONTEXT OF INFORMATION 18 TECHNOLOGY APPLICATION IN VIETNAM'S SMALL AND MEDIUM ENTERPRISES 4.1 Development orientation of Vietnamese SMEs Through the results of the new business registration in 2020 for me, despite being affected by the Covid-19 pandemic, thanks to the timely support and intervention and clear direction from the government, so Enterprises in general and Vietnamese SMEs in particular have made positive changes and achieved certain results The favorable business environment has made more and more new businesses established 4.2 Finishing Principle About the compliance of accounting information system In order for AIS to promote its functions to bring about business results, it is required first of all to support businesses and users to comply with the State's regulations on accounting; when using AIS does not change the nature, principles and methods of accounting prescribed in current legal documents on accounting The maintenance and development of AIS need to be done conveniently, according to the law accounting and current accounting standards About the appropriateness of the accounting information system To that requires AIS to meet the following principles: AIS must be adaptable to the changes of each context, each stage of economic development, must adapt to the conditions of scale , characteristics of organization of production and business activities as well as associated with specific management requirements at SMEs It must be easy to change according to the requirements and functions when there is a change In the study of Dam Bich Ha (2020), it is emphasized that AIS must be suitable for the size, diversity and complexity of the information it needs to provide, and in line with the information usage needs of managers levels in each specific enterprise Depending on the management objectives and 19 requirements, the organization receives, processes and provides corresponding information About the feasibility of the accounting information system In the context of Vietnam's small and medium enterprises in the industrial age 4.0 The completion of AIS must ensure feasibility, suitable to the specific conditions of each enterprise, especially financial and human resource conditions operating costs must be within the financial capacity of enterprises, especially SMEs It must be suitable to the conditions of small and medium enterprises to improve operational results At the same time, the enterprise management team must also pay attention to the development trend of science and technology, especially IT the level of establishment of information technology in enterprises; Owner/Manager Knowledge and Business Size” 4.3 Solutions to improve the accounting information system in the context of applying information technology to promote performance in Vietnam's SMEs For the element Level of setting up information technology in the enterprise On the basis of the solution: Currently, "the application of information technology is present and plays a very important and indispensable role in the process of managing, operating the production and business activities of the enterprises." enterprise" " Solution content: "In order to improve the level of IT setup in enterprises today, each enterprise needs to self-assess what the current state of its IT setup is." From there, it is possible to identify the strengths and weaknesses of the currently applied technologies of the enterprise in order to take timely measures, suitable to the capacity and scale of their operations " Firstly, increase investment in information technology: “Second, strengthen implementation and understanding of operating applications: 20 “Thirdly, it is necessary to promote the comprehensive application of information technology in the process of production and business activities: On the side of state agencies: "The State needs to have supportive policies to encourage businesses to boldly invest in technological innovation to bring high efficiency to the economy." At the level of the government and state management agencies, it is necessary to promote and encourage enterprises to invest and startup in the field of information technology, develop information infrastructure, in order to create a public industry strong information technology In addition, it is necessary to create conditions for training institutions to develop information technology human resources in a convenient and effective way In summary, in the current difficult situation of business operations due to the current global Covid-19 pandemic Small and medium enterprises need to determine the current status for themselves so that they can increase investment in IT infrastructure, increase deployment of applications, and promote comprehensive IT application in the production process business Specifically, SMEs need to increase investment and application of technology in bookkeeping, electronic tax and customs declaration, and Internet banking This solution aims to reduce transaction costs, connect and share financial information with credit institutions to gradually make financial information transparent and create trust in the market Improve the quality and level of corporate governance, risk management and financial management; actively participate in business associations to access information on policies and programs to support SMEs of the Government, the State as well as credit institutions Completing the production process, improving product quality to meet the supply chain participation standards of major partners, especially the ability to participate in the global supply chain In addition, the State should have supportive policies to encourage business development Completing the above issues, SMEs can achieve better AIS conformity, which will contribute to improving business performance.” Đối với yếu tố Hiểu biết chủ sở hữu/người quản lý “ ” 21 About the basis of the solution: To achieve conformity in the organization, “ operation, and implementation of accounting information systems requires them to successfully perform their management work, they must have understanding fundamentals of principles and expertise to operate, innovate and apply new technologies Therefore, when owners/managers are aware of the importance of existing and new technologies, they can choose the right IT and accounting software for their business Based on the results of the analytical study in chapter on the degree of attainment of knowledge of owners/managers affecting the conformance of the information system, it shows that the level of knowledge of the owners/managers management in IT-related issues, IT application and knowledge about information technology risks is still quite low Solution content First, increase knowledge update: Second, the owner/manager must be a direct participant in the implementation of the enterprise accounting information system: For state agencies: In recent years, the State also has policies to support the development of SMEs, especially policies for business owners as well as management teams The financial and accounting management of enterprises has not yet gone into depth and is specific Therefore, on the part of the State management, there should be more specific policies to support the owners/managers of SMEs in order to help them improve their understanding of the laws and policies policies and decrees of the Government related to the field of business activities In short, the knowledge of the owner/manager about accounting, finance and information technology is very important for the operation and development of enterprises in general and medium and large enterprises small in particular In order to achieve the appropriateness of accounting information systems and bring results to enterprises, owners/managers at enterprises need to increase their knowledge In addition, the owner/manager must be a direct participant in the 22 implementation of the enterprise's accounting information system For state agencies, there should be more specific policies to support owners/managers of SMEs to help them improve their understanding of laws, policies, Decrees of the Government related to the field of operation of enterprises For the Enterprise Size factor On the basis of the solution: From the research results, it has been determined that the size of the enterprise, specifically the size of capital, has an influence on the suitability of the accounting information system of medium and large enterprises small Firstly, depending on the current capacity and field of operation of the business to determine the capital needs that the business needs Secondly, for small and medium enterprises with large capital scale of 50100 billion or more, it is necessary to focus on strong and methodical investment in information technology infrastructure, especially investment In particular, enterprises should invest in a quality system used to collect, record, store and process data to create information for users to make decisions best determined Third, for small and medium-sized enterprises with small capital of less than 20 billion, it is necessary to focus on investing in basic IT infrastructure, basic equipment, basic application software to be able to meet the organization and operation of the accounting information system effectively For state agencies “The current situation, on the Government side, has also been implementing many groups of solutions to support SMEs, but still in terms of guidelines and policies, there is no synchronous and effective effectiveness real for small and medium enterprises Therefore, the State needs to come up with policies on capital for specific subjects, specific fields for each group of businesses such as supporting to reduce production and business costs; support through credit policies, interest rate reduction and exchange rate management; support through a group of fiscal policies such as cutting revenues and fees 23 In summary, in order to perfect the accounting information system in the context of applying information technology to promote performance in Vietnam's SMEs, it requires small and medium enterprises to make efforts synchronous implementation of solutions such as the need to determine the current status by yourself so that you can increase investment in IT infrastructure, increase deployment of applications, and promote comprehensive IT application in the process production and business activities in order to achieve AIS conformity, thereby contributing to improving business performance The owners/managers at enterprises need to strengthen their knowledge, besides the owner/manager must be a direct participant in the implementation of the enterprise's accounting information system Small and medium enterprises need to determine their capital needs in the most reasonable way; enterprises with large capital scale need to focus on making strong and methodical investments in information technology infrastructure, especially investment in the accounting information system of enterprises; Small-capital enterprises need to focus on investing in IT infrastructure and basic equipment On the side of state management agencies 4.4 Implementation roadmap and solution implementation conditions 4.4.1 Implementation roadmap For small and medium businesses The roadmap for the implementation of the proposed solutions that need to be implemented in enterprises in order to achieve the solution goals is from the period 2021-2025 in order to be consistent and in sync with specific government policies and guidelines can be as follows For the Information Technology Setup Level element SMEs need to move faster and stronger than the IT Establishment Level between now and 2025 For the Owner Insights element In SMEs the importance of accounting and IT literacy of owners/managers and their involvement in the implementation of 24 plans, technology adoption and strategy execution is extremely important important For the Enterprise Size factor Depending on the current size and field of operation of the business to determine the capital needs that the business needs The reality shows that most of the SMEs have not yet clearly identified their capital needs according to the yearly roadmap Therefore, for this factor, SMEs need to develop a clear roadmap for immediate capital needs in the period of 2021-2025 For government agencies Firstly, the government must drastically implement the digital transformation guidelines for Vietnamese businesses in the 2021-2025 period jointly implemented by the Ministry of Planning and Investment and the United States Agency for International Development (USAID) Second, to implement the above digital transformation roadmap requires SMEs to have sufficient financial capacity to be able to implement synchronously Therefore, up to now, policies and laws on credit and credit support for SMEs have been gradually improved in the direction of more facilitation, in order to remove difficulties for SMEs to develop in accessing resources loans in the period from 2021 to 2025 4.4.2 Conditions for solution implementation For the Information Technology Setting Level element One of the conditions to support SMEs to implement the right solution roadmap requires SMEs themselves to actively contact and cooperate with technology suppliers for support, remember, cooperate to be provided, and propose problems and limitations for technology suppliers to provide solutions 25 For the Owner Insights element To fulfill the conditions for implementing this solution, it is required that owners/managers at SMEs need to actively learn, improve their qualifications, and participate in training courses on accounting, taxation, and operations IT in enterprises, IT risks in enterprises are organized by professional associations, and VCCI, tax authorities For the Enterprise Size factor To fulfill the conditions for implementing this solution, SMEs need to develop a roadmap on refinancing and a financial plan Conclusion Chapter Conclude ... "Factors affecting the implementation of the Accounting Information System and the Quality of Accounting Information in Indonesia Iskandar (2015) with the topic Analysis of factors affecting the success... Vietnam Studies towards the organization of AIS implementation such as Author Ho My Hanh (2013) researched the thesis "Organization of cost management accounting information systems in Vietnamese... direction of reflecting the impact of AIS on the performance of businesses Recently, author Vu Thi Thanh Binh (2019) conducted "Research on factors affecting the quality of accounting information