Abstract
This study examines the impact of quality-related factors and e-invoice usage on accounting performance among small and medium-sized enterprises (SMEs) in Ho Chi Minh City. The research employed a mixed-methods approach, combining qualitative and quantitative methods. Qualitative data was gathered through expert interviews and focus group discussions. Quantitative data was collected via a survey of 110 SMEs in Ho Chi Minh City that currently use e-invoices. The Information System (IS) Success Model was employed, and data analysis was performed using SPSS 27. The findings indicate that five factors including Information Quality, System Quality, Service Quality, Usage Level, and User Satisfaction have significant positive effects on accounting performance, with Service Quality identified as the most influential factor. This study provides empirical evidence on how quality-related factors and e-invoice usage affect accounting efficiency. The results have practical insights for developing policies and solutions that promote digital transformation in SMEs.
Keywords: Accounting performance, e-invoices, IS Success Model, SMEs, Ho Chi Minh City.
JEL classification: M41, M4, M38.
DOI: 10.63767/TCKT.35.2025.11.20
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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
