AIS’s Alignment amd Businsess Performance of Firms A Multigroup Analysis with SEM model

Abstract

The paper studies the model that assesses impacts and contributions of the factors of information request (IR) and information capacity (IC) in the Accounting Information System’s alignment (AIS).  The empirical research carried out in 398 enterprises which are divided into a group of small sized enterprises and a group of medium and large sized enterprises in the Southern key economic areas of Vietnam indicates that IR and IC make positive contributions to AIS’s alignment. AIS’s alignment also has a strong impact on firms’ business performance (P). In addition, a large difference between the two groups of enterprises regards AIS’s alignment and influence on firms’s business performance is also detected. The paper concludes with a number of orientations suggested by the author in developing AISs that are capable of processing and meeting demands for information of administrators helping improve Vietnamese enterprises’ business performance in the international integration.
Keywords
Business performance, accounting information system, assessment model, impact factors, SEM.
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