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http://dx.doi.org/10.13106/jafeb.2021.vol8.no10.0353

The Relationship Between Internal Control and Accounting Information Quality: Empirical Evidence from Manufacturing Sector in Vietnam  

NGO, Hoang Thanh (Management Science, Academy of Finance)
LUU, Duc Huu (Academy of Finance)
TRUONG, Thuy Thi (Academy of Finance)
Publication Information
The Journal of Asian Finance, Economics and Business / v.8, no.10, 2021 , pp. 353-359 More about this Journal
Abstract
The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.
Keywords
Internal Control; Accounting Information Quality; Manufacturing Enterprises; Vietnam;
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