Vai trò trung gian của nhận thức tính hữu ích lên mối quan hệ giữa chất lượng hệ thống thông tin kế toán và sử dụng hệ thống thông tin kế toán

THE MEDIATING ROLE OF PERCEIVED USEFULNESS 
ON THE RELATIONSHIP BETWEEN QUALITY 
OF ACCOUNTING INFORMATION SYSTEM 
AND USAGE ACCOUNTING INFORMATION SYSTEM
VAI TRÒ TRUNG GIAN CỦA NHẬN THỨC TÍNH HỮU ÍCH 
LÊN MỐI QUAN HỆ GIỮA CHẤT LƯỢNG HỆ THỐNG THÔNG TIN
KẾ TOÁN VÀ SỬ DỤNG HỆ THỐNG THÔNG TIN KẾ TOÁN
TS. Lương Đức Thuận; ThS. Trương Thị Thu Hương
Trường Đại học Kinh tế TP.HCM
thuanluongktkt@ueh.edu.vn
Abstract
The study was conducted to examine the mediating role of perceived usefulness of Ac-
counting Information System on relationship between quality of accounting information system
(AIS) and usage of Accounting Information System in application enterprise resource planning
(ERP) in enterprises in Viet Nam. Formal research samples of 104 subjects, including account-
ants and managers involved in the use AIS in the ERP. Research data were collected primarily
through questionnaire survey (July, 2019 – September, 2019) and then it is used to analyze de-
scriptive statistics and perform hypothesis tests. The result shows that perceived usefulness do
not plays a mediating role in the relationship between quality of accounting information system
and the usage of accounting information system. There is significant direct effect but not signif-
icant indirect effect.
Keywords: Quality of Accounting Information System, Perceived usefulness of Accounting
Information System, Usage of Accounting Information System.
Tóm tắt
Nghiên cứu được thực hiện nhằm xem xét vai trò trung gian của nhận thức tính hữu ích
của hệ thống thông tin kế toán đối với mối quan hệ giữa chất lượng hệ thống thông tin kế toán
(AIS) và sử dụng Hệ thống thông tin kế toán trong môi trường ứng dụng hệ thống hoạch định
nguồn lực doanh nghiệp (ERP) tại các doanh nghiệp tại Việt Nam. Mẫu nghiên cứu chính thức
gồm 104 đối tượng, bao gồm cả nhân viên kế toán và nhà quản lý tham gia vào việc sử dụng AIS.
Dữ liệu nghiên cứu được thu thập chủ yếu thông qua khảo sát bảng câu hỏi (từ tháng 7 năm
2019 đến tháng 9 năm 2019) và sau đó được sử dụng để phân tích thống kê mô tả và thực hiện
kiểm định giả thuyết. Kết quả cho thấy nhận thức tính hữu ích không đóng vai trò trung gian
trong mối quan hệ giữa chất lượng hệ thống thông tin kế toán và sử dụng hệ thống thông tin kế
toán. Có sự ảnh hưởng trực tiếp đáng kể nhưng sự ảnh hưởng gián tiếp là không đáng kể.
Từ khóa: Chất lượng Hệ thống thông tin kế toán, Nhận thức tính hữu ích của hệ thống
thông tin kế toán, Sử dụng hệ thống thông tin kế toán.
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1. Introduction
In the field of AIS research, the use of AIS is considered a new issue attracting the research
interest of researchers. According to the Technology Acceptance Model (TAM) of Davis (1989),
information system usage (IS) behavior is understood as the usage process of the system users
when they realize the usefulness and the ease of use of a new system or technology. In addition,
in DeLone & McLean’s successful IS model, the use of the system is mentioned, which is the
extent and way in which employees use the IS capabilities and to engage in behavior of usage IS
need a quality IS. The usage AIS played a crucial role which enhance company’s value added by
providing internally generated financial statements that would help the company to make better
and efficient strategic plan.
Regarding the research on decisions or behaviors using IS, using enterprise resource plan-
ning system (ERP), a lot of research has been done and mainly based on the Technology Accept-
ance Model TAM. The TAM model was first introduced by Davis in 1989, up to now there are
many different versions of the TAM model to reinforce and further improve the applicability of
this model in the assessment of attitudes and behavior of usage information technology, usage
IS. Researches in the world and in the country have used successful IS theory and TAM model
to measure and evaluate the factors affecting the behavior of using IS.
Thus, the combination of successful IS theory and TAM model will help to see the inter-
action between AIS quality and the behavior of using AIS through users’ perception in the system
about the usefulness of AIS. In this study, applies a combination of successful IS theory and TAM
model in explaining the mediating role of perceived usefulness of AIS in the relationship between
AIS quality and usage AIS.
2. Literature review and research model
2.1. Literature review
2.1.1. Quality of Accounting Information System
The views on the quality of AIS are mainly based on the view of the quality of IS imple-
mented in previous studies and analyzed from the quality point of view of the information systems
model by DeLone & McLean. According to DeLone & McLean, 2003, system quality is associ-
ated with success and they use a scale of quality of information system consistent with the de-
veloped model, including: ease of use, sys ... ariance Extracted (AVE) > 0.5 as Indicates Convergent Reliability (Bagozzi &
Yi (1998); Fornell & Larcker (1981)
c. All Composite reliability (CR) > 0.7 indicates Internal consistency (Gefen et al, 2000)
d. All Cronbach’s alpha > 0.7 indicates Indicator Reliability (Nunnaly & Bernstein 1994)
Quality Accounting
Information System
Usage Accounting In-
formation System
Perceived Usefulness
ASQ1 0.824 0.325 0.593
ASQ2 0.771 0.407 0.428
ASQ3 0.723 0.342 0.496
ASQ5 0.754 0.225 0.525
ASQ8 0.743 0.296 0.579
ASU2 0.316 0.866 0.288
ASU3 0.357 0.912 0.32
ASU4 0.309 0.898 0.239
ASU5 0.449 0.872 0.503
PU1 0.633 0.366 0.878
PU2 0.663 0.411 0.928
PU3 0.603 0.369 0.941
PU4 0.543 0.306 0.907
PU5 0.61 0.336 0.878
PU6 0.639 0.378 0.838
Table 4.3. Discriminant validity (Fornell and Larcker criterion)
Table 4.4. Discriminant validity (HTMT)
4.2. The structural model
Results of the PLS analysis indicate the explanatory power of the model as coefficients of
determination (R2) of Accounting information system usage at 0.201, Perceived usefulness of
AIS is medium at 0.476. In this paper, the goodness-of-fit index (GoF) was chosen to investigate
the quality of the whole model. SRMR index < 0.1 so the data fits the model (Henseler et al,
2014). The value of VIF <5 shows that the collinearity between the research variables is not a
problem of the structural model.
The value Effect size (f2) shows ASQ strong effect to PU (0.91), has a weak effect of 0.045
on ASU and PU has almost no effect on ASU (0.033).
The structural paths are reported in Figure 4.1. In the structural model, we utilize the boot-
strapping technique with 5000 resamples to estimate the magnitude and significance of path co-
efficients (β) at the confidence level of 95%. Accounting Information system quality (β = 0.684,
p < 0.01) confirming H1, Accounting Information system quality (β = 0.277, p < 0.05) confirming
H3 significantly influence the same direction to Usage of Accounting Information system. Per-
ceived usefulness (β = 0.22, p > 0.05) do not significantly relate to Usage of Accounting Infor-
mation system, unsupported H3.
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Quality Accounting In-
formation System
Usage Accounting In-
formation System
Perceived Usefulness
Quality Accounting
Information System
0.764
Usage Accounting In-
formation System
0.418 0.887
Perceived Usefulness 0.69 0.406 0.896
Quality Accounting In-
formation System
Usage Accounting In-
formation System
Perceived Usefulness
Quality Accounting
Information System
Usage Accounting In-
formation System
0.465
Perceived Usefulness 0.774 0.405
Table 4.5. Hypothesis testing: Bootraping Direct effect result
Note: *** p<0.01, **p<0.05
Figure 4.1. Results of PLS path modeling.
4.3. The mediating role of perceived usefulness AIS
Mediation analysis of PU in the model, we tested the significance of the indirect effect and
direct effect in two situations – exiting PU and no exiting PU. The direct effect is positive, but
indirect effect is not significant. Hence, we conclude that PU represents direct-only nonmediation
of the relationship from Accounting Information system quality to Accounting Information system
usage.
Table 4.6. Indirect relationship for Hypothesis testing
5. Conclusion and research implication
5.1. Conclusion
From previous studies on usage IS, applying the successful IS model of DeLone & McLean
and TAM model, the author has built a relationship model between quality of Accounting Infor-
mation System, Perceived Usefullness and Usage Accounting Information System. The results
show that the measurement scales of research concepts are highly reliable. The accepted hypothe-
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ypothesis Relationship
Std 
Beta
Std 
Error t-value Decision f2
95%
CI LL
95%
CI UL
H1 ASQ —> PU 0.684 0.08 8.770*** Supported 0.91 0.546 0.803
H3 PU —> ASU 0.22 0.147 1.522 Unsupported 0.033 -0.029 0.458
H2 ASQ —> ASU 0.277 0.12 2.18* Supported 0.045 0.073 0.473
Relationship
Std 
Beta
Std 
Error t-value Decision
95%
CI LL
95%
CI UL
ASQ -> PU -> ASU 0.152 0.107 1.452 No -0.009 0.345
ses include hypotheses H1 and H2, whereby the quality AIS has an impact on the perceived use-
fulness of AIS and quality AIS that affects the usage AIS. However, perceived usefulness AIS
does not act as a mediating variable in the relationship between AIS quality and the usage AIS.
5.2. Research Implication
With the research results shows that the need to improve the quality of AIS in enterprises.
AIS is now a system with the support of IT, mainly in the application environment of accounting
software and ERP, so improving the quality of AIS should focus on:
- Continue to improve processes and procedures in the process of collecting, processing,
storing data and providing information to different users, creating ease of access and use the sys-
tem. These procedures should be specific in writing and stored in the system with system docu-
mentation tools such as data flow diagrams and flowcharts for each of the different processing
processes, but have full approval.
- Increased AIS connectivity further with other systems in the enterprise through the help
of processing software. Orientation and apply technology effectively in accounting and manage-
ment, creating convenience and ease in using the system.
- Control the ERP software evaluation and selection process in AIS, regularly update new
software versions and suit business needs, to ensure flexibility, integration, and customization
requirements and high control over software. According to the survey results on the use of ERP
systems, there are 2 groups of ERP software used by enterprises, which are domestic and foreign
software. For domestic software, although the cost is lower, it is necessary to pay attention to
control and integration features to contribute to improving the quality of AIS.
- Further improve the quality of data of enterprises and business operations of enterprises,
create a diverse and scaled data warehouse to serve the needs of data mining and analysis to sup-
port more useful information for administrators.
- Improve the quality of IT infrastructure, regularly monitor and manage computer systems,
peripheral devices, and communications to promptly detect problems and risks and take appro-
priate corrective measures. Strengthening network security solutions, especially in the case of
information transfer on computer networks. When the AIS on the computer platform has stable
operation and effective management, the quality of AIS will be enhanced.
- Improving the quality of AIS will contribute to improving the quality of accounting in-
formation, currently most businesses have applied IT in accounting, although the level of IT ap-
plication in accounting is not the same, but basically businesses are applying accounting software
and ERP system in accounting work and enterprise management. The level of IT application will
affect the way of collecting, processing data and providing accounting information, thus affecting
risks as well as the management and control of AIS. The awareness and assessment of the possi-
bility of errors and frauds for AIS in the computer environment, thereby having important control
procedures, will contribute to improving the quality of AIS. In AIS control, it is necessary to
focus on general control and application control, general control including control activities re-
lated to the entire processing system and affecting all processing application systems in business.
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Application control includes the implementation policies and procedures that affect a specific
application system and performance in AIS. These two controls are established and coordinated
will help ensure the entire AIS operates effectively and efficiently.
5.3. Limitations and future research
Although the initial purpose of evaluating the mediating role of perceived usefulness AIS
in the relationship between AIS quality and usage AIS has been achieved, this study also has
some of the limitations
First, the survey is mainly in Ho Chi Minh City and a neighboring province, so the gener-
ality of the study is not high and may be certain limited. In addition, the study used convenient
sampling by sending questionnaires directly or via email to survey subjects. Therefore, further
studies should conduct additional surveys in different regions of the country and have a classifi-
cation of survey subjects.
Second, according to the TAM model, there may be many external factors influencing the
perceived usefulness of IS. Further studies need to develop additional factors influencing the per-
ceived usefulness of AIS such as individual characteristics, subjective standards and the organi-
zation support in the operation of the AIS.
Third, it is possible to learn and apply more relevant background theories in AIS to build
research models and use some more moderating, mediating variables in relationships between
research concepts and the usage AIS.
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