Abstract
This study focuses on identifying the factors influencing the usage and satisfaction with the use of Accounting Information Systems at commercial banks in Danang City. The research methods include qualitative research through expert discussions to adjust or refine the measurement scales and research model to better fit the research context; and quantitative research conducted through a survey of 517 individuals working as tellers/accountants at commercial banks in Danang City. Statistical techniques such as Cronbach’s Alpha, Exploratory Factor Analysis (EFA), measurement model analysis and Structural Equation Modeling using PLS-SEM were employed for data analysis. The results indicate that: (1) The factors of Accounting Information Systems Quality (HT), Accounting Information Systems Service Quality (DV), Accounting Information Systems Information Quality (TT), and Internal Control Quality (KS) have a positive impact on Accounting Information Systems Usage (SD); (2) Accounting Information Systems System Quality (HT), Accounting Information Systems Service Quality (DV), Accounting Information Systems Information Quality (TT), Internal Control Quality (KS), and Accounting Information Systems Usage (SD) positively affect Accounting Information Systems Satisfaction (HL).
Keywords: Commercial bank, information system, accounting, satisfaction, system usage.
JEL classification: G21; G32; G34
DOI: 10.63767/TCKT.34.2025.53.67
Để đọc toàn văn vui lòng nhấn vào xem chi tiết.
Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
