Công trình của luận án được xây dựng trên những tính chất cấp thiết từ thực
tế như là tác động của CNTT trong thời đại công nghệ 4.0 cùng với nhu cầu cần
thiết để hiểu biết giá trị đóng góp của HTTT đối với doanh nghiệp từ phía các nhà
quản lý. Đánh giá HTTKT tích hợp trong môi trường công nghệ thông tin toàn diện
ERP là một hoạt động cụ thể đáp ứng tính cấp thiết nêu trên đối với các nhà quản lý
doanh nghiệp. Tác giả nghiên cứu phác thảo các mục tiêu nghiên cứu tổng quát là
(1) nhận dạng các nhân tố xác định sự hữu hiệu của HTTTKT tích hợp trong môi
trường ERP và (2) dựa trên khung lý thuyết BSC để xây dựng và kiểm định mô
hình các nhân tố xác định sự hữu hiệu của HTTTKT tích hợp trong môi trường ERP
tại các doanh nghiệp Việt Nam
                
              
                                            
                                
            
 
            
                 272 trang
272 trang | 
Chia sẻ: tueminh09 | Lượt xem: 829 | Lượt tải: 1 
              
            Bạn đang xem trước 20 trang tài liệu Luận án Đánh giá sự hữu hiệu của hệ thống thông tin kế toán tích hợp trong môi trường hoạch định nguồn lực doanh nghiệp (ERP) – Nghiên cứu tại các doanh nghiệp Việt Nam, để xem tài liệu hoàn chỉnh bạn click vào nút DOWNLOAD ở trên
ransforming organizations. IBM Systems Journal, 38(2-3), 472-484. 
Hendricks, K. B., Singhal, V. R., and Stratman, J. K., 2007. The impact of 
enterprise systems on corporate performance: A study of ERP, SCM, and CRM 
system implementations. Journal of Operations Management, 25(1): 65-82. 
Henseler, J., Hubona, G., Ray P., A., 2016. Using PLS path modeling in new 
technology research: updated guidelines. Industrial Management and Data Systems 
Journal, 116 (1): 2 - 20. 
Hirschheim, R., and Dibbern, J. , 2009. Outsourcing in a global economy: 
Traditional technology outsourcing, offshore outsourcing, and business process 
outsourcing (3rd ed.). Berlin: Springer-Verlag. 
Hirschheim, R., and Klein, H. K., 2011. Tracing the history of the information 
systems field. In R. D. Galliers and W. L. Currie (Eds.), The Oxford handbook of 
management information systems: Critical perspectives and new directions (16-61). 
Oxford: Oxford University Press. 
Hitt, L. M., Wu, D. J., and Zhou, X., 2002. Investment in enterprise resource 
planning: Business impact and productivity measures. Journal of Management 
Information Systems, 19(1): 71-98. 
Hitt, M., 1988. The measuring of organisational effectiveness: Multiple domains 
and constituencies. Management International Review, 28(2): 28-40. 
Ho, C., and Lee, Y., 2007. The development of an e-travel service quality scale. 
Tourism Management Journal, 28(6): 1434-1449. 
Ho, Jennifer L. C., Liu, C. S., and Tsay, J., 2008. Further evidence on financial 
analysts‟ reaction to enterprise resource planning implementation announcements. 
Review of Accounting and Finance, 7(3): 213-235. 
Hong, K. K., and Kim, Y. G., 2002. The critical success factors for ERP 
implementation: an organisational fit perspective. Information and Management 
Journal, 40(1): 25-40. 
Hopkins, C. D., Roster, C. A., and Wood, C. M., 2006. Making the transition to 
retirement: appraisals, post-transition lifestyle, and changes in consumption 
patterns. Journal of Consumer Marketing, 23(2): 89-101. 
239 
Hoyer, R., 1976. System Design and Social Reality: Formal and Informal Aspects 
of Administrative Control. Personnel Review, 5-12. 
Huang, L., 2008. Strategic orientation and performance measurement model in 
Taiwan‟s travel agencies. Service Industries Journal, 28(10): 1357-1383. 
Huang, S. M., Ou, C. S., Chen, C. M., and Lin, B., 2006. An empirical study of 
relationship between IT investment and firm performance: A resource-based 
perspective. European Journal of Operational Research, 173(3): 984–999. 
Huang, S., Lee, C., and Kao, A., 2006. Balancing performance measures for 
information security management: A balanced scorecard framework. Industrial 
Management and Data Systems Journal, 106(2): 242-255. 
Hubbard, G., 2009. Measuring organisational performance: Beyond the triple 
bottom line. Business Strategy and the Environment Journal, 18(3): 177-191. 
Hung, S., Chang, I., Li, S. and Lin, M., 2004. Assessing risk in ERP projects: 
identify and prioritize the factors. Journal of Industrial Management and Data 
Systems, 104 (8), 681-688. 
Hunton, J. E., Lippincott, B., and Reck, J. L., 2003. Enterprise resource planning 
systems: Comparing firm performance of adopters and nonadopters. International 
Journal of Accounting Information Systems, 4(3): 165-184. 
Huselid, M. A., 1995. The impact of human resource management practices on 
turnover, productivity, and corporate financial performance. Academy of 
Management Journal, 38 (3): 635–672. 
Hwang, M. I., Windsor, J. C., and Pryor, A., 2000. Building a knowledge base for 
MIS research: a meta-analysis of a systems success model. Information Resources 
Management Journal, 13(2): 26 - 32. 
Ifinedo, P., 2007. Interactions between organisational size, culture, and structure 
and some it factors in the context of ERP success assessment: An exploratory 
investigation. Journal of Computer Information Systems, 47(4): 28-44. 
Ilias, A., and Razak, M. Z. A., 2011. A Validation of the End-User Computing 
Satisfaction (EUCS) Towards Computerised Accounting System (CAS). Global 
Business and Management Research: An International Journal, 3 (2): 119 – 135. 
Irani, Z., and Love, P. E. D., 2001. The propagationof technology management 
taxonomies for evaluating investments in information systems. Journal of 
Management Information Systems, 17(3): 161-177. 
240 
Irani, Z., and Love, P. E. D., 2002. Developing a frame of reference for ex-ante 
IT/IS investment evaluation. European Journal of Information Systems, 11(1): 74-
82. 
Irani, Z., Sharif, A., Love, P. E. D., and Kahraman, C., 2002. Applying concepts of 
fuzzy cognitive mapping to model: The IT/IS investment evaluation process. 
International Journal of Production Economics, 75(1): 199-211. 
Ismail, N. A, and King M., 2005. Firm performance and AIS alignment in 
Malaysian SMEs. International Journal of Accounting Information Systems, 6(3): 
241-259. 
Ismail, N.A., 2009. Factors influencing AIS effectiveness among manufacturing 
SMEs: evidence from Malaysia. The Electronic Journal onInformation Systems 
inDevelopingCountries, 38 (10), 1- 19. 
Ives, B and Olson, M., 1984. User Involvement and MIS Success: A Review of 
Research. The Journal of Management Science, 30 (5): 586-603. 
Ives, B., Olson, M., and Baroudi, J. J., 1983. The measurement of user information 
satisfaction. Communications of the ACM Jorunal, 26(10), 785-793. 
Jacobs, R., and Bendoly, E., 2003. Enterprise resource planning: Developments and 
directions for operations management research. European Journal of Operational 
Research, 146(2): 233-240. 
James, D., and Wolf, M. L., 2000. A second wind for ERP. The McKinsey 
Quarterly, 4(2): 100-107. 
Jarvis, C. B., MacKenzie, S. B., and Podsakoff, P. M., 2003. A critical review of 
construct indicators and measurement model misspecification in marketing and 
consumer research. Journal of Consumer Research, 30(2): 199-218. 
Jennex M.E. and Olfman L., 2002. Organizational memory/knowledge effects on 
productivity: a longitudinal study. In Proceedings of the Thirty-Fifth Hawaii 
International Conference on System Sciences (SPRAGUEJR RH, Ed), p. 109, IEEE 
Computer Society Press, Big Island, Hawaii, USA 
Jensen, M. C., 2002. Value maximization, stakeholder theory, and the corporate 
objective function. Business Ethics Quarterly, 12(2): 235-256. 
Jensen, M. C., and Meckling, W. H.. 1976. Theory of the firm: Managerial 
behaviour, agency costs, and ownership structure. Journal of Financial Economics, 
3 (1): 305–360. 
241 
Jones, M. C., and Young, R., 2006. ERP usage in practice: An empirical 
investigation. Information Resources Management Journal, 19(1): 23-42. 
Joshi, K., and Pant, S., 2008. Development of a framework to assess and guide IT 
investments: an analysis based on a discretionary-mandatory classification. 
International Journal of Information Management, 28(3): 181-193. 
Jusoh, R., Ibrahim, D. N., and Zainuddin, Y., 2008. The performance consequences 
of multiple performance measures usage: evidence from the Malaysian 
manufacturers. International Journal of Productivity and Performance 
Management, 57(2): 119-136. 
Kallunki, J. P., Laitinen, E. K., and Silvola, H., 2011. Impact of enterprise resource 
planning systems on management control systems andfirm performance. 
International Journal of Accounting Information Systems, 12 (1): 20-39. 
Kamhawi, E. M., 2007. Critical factors for implementation success of ERP systems: 
an empirical investigation from Bahrain. International Journal of Enterprise 
Information Systems, 3(2): 34-49. 
Kamhawi, E. M., 2008. Enterprise Resource PlanningSystems Adoption in Bahrain: 
Motives, Benefits, and Barriers. Journal of Enterprise Information Management, 
21(3): 310-334. 
Kanaracus, 2008. Gartner: global IT spending growth stable. InfoWorld. 
Kang, S., Park, J., and Yang, H., 2008. ERP alignment for positive business 
performance: evidence from Korea's ERP market. Journal of Computer Information 
Systems, 48(4): 25-38. 
Kanungo, S., Duda, S., and Srinivas, Y., 1999. A structured model for evaluating 
information systems effectiveness. Systems Research and Behavioral Science 
Journal: 16(6), 495-518. 
Kaplan, R. S., 2009. Conceptual foundations of the balanced scorecard. Handbook 
of management accounting research (1253-1271). Oxford, UK: Elsevier. 
Kaplan, R., and Norton, D., 1992. The balanced scorecard - measures that drive 
performance. Harvard Business Review, 70(1): 71-79. 
Kaplan, R., and Norton, D., 1996. Linking the balanced scorecard to strategy. 
California Management Review, 39(1): 53-79. 
Karimi, J., Somers, T., and Bhattacherjee, A., 2007. The impact of ERP 
implementation on business process outcomes: a factor-based study. Journal of 
Management Information Systems, 24(1): 101-134. 
242 
Katerattanakul, P., Hong, S., and Lee, J., 2006. Enterprise resource planning survey 
of Korean manufacturing firms. Management Research News, 29(12): 820-837. 
Ke, S.R., 2003. The role of accounting in ERP implementation, Journal of 
Accounting Research Monthly, 172 (1), 77-81. 
Keen, P., 1980. MIS research: Current status, trends and needs. Journal of 
Information systems education: Recommendations and implementation. Cambridge 
University Press 1(1): 1-13. 
Kennerley, M., and Neely, A., 2001. Enterprise resource planning: Analysing the 
impact. Integrated Manufacturing Systems Journal, 12(2): 103-113. 
Kim, C. S., and Davidson, L. F., 2004. The effects of IT expenditures on banks' 
business performance: Using a balanced scorecard approach. Managerial Finance 
Journal, 30(6): 28-45. 
Kim, J. K., Xiang, J. Y., and Lee, S., 2009. The impact of IT investment on firm 
performance in China: An empirical investigation of the Chinese electronics 
industry. Technological Forecasting and Social Change, 76(5): 678-687. 
Kimiloglu, H., and Zarali, H., 2009. What signifies success in e-CRM? Marketing 
Intelligence and Planning Journal, 27(2): 246-267. 
King, J. L., and Schrems, E. L., 1978. Cost-benefit analysis in information systems 
development and operation. Computing Surveys Journal, 10(1), 19-34. 
King, M. and Ismail, N.A., 2005. FirmPerformance and AIS Alignment in 
Malaysian SMEs. International Journal of Accounting Information Systems, 6 (4): 
241-259. 
King, W., and Rodriguez, J., 1978. Evaluating management information systems. 
MIS Quarterly, 2(3): 43-51. 
Klaus, H., Rosemann, M., and Gable, G. G., 2000. What is ERP? Information 
Systems Frontiers, 2(2): 141-162. 
Klecun, E., and Cornford, T., 2005. A critical approach to evaluation. European 
Journal of Information Systems, 14(3): 229-243. 
Kline, P., 1993. An easy guide to factor analysis. London: Routledge. 
Klouwenberg, M. K., Koot, J. D., and Schaik, J. M., 1995. Establishing business 
strategy with information technology. Information Management and Computer 
Security Journal, 3(5): 8-20. 
243 
Kohli, R., and Grover, V., 2008. Business value of IT: An essay on expanding 
research directions to keep up with the times. Journal of the Association for 
Information Systems, 9(1): 23-39. 
Komiak, S. Y. X., and Benbasat, I., 2006. The effects of personalization and 
familiarity on trust and adoption of recommendation agents. MIS Quarterly, 30(4): 
941-960. 
Kroenke, D. M., 2007. Using MIS. Upper Saddle River, NJ: Pearson Prentice Hall. 
Kulkani U.R., Ravindran S. and Freeze R., 2006. A knowledge management 
success model: theoretical development and empirical validation. Journal of 
Management Information Systems: 23(3), 309–347. 
Kumar, R. L., 2004. A framework for assessing the business value of information 
technology infrastructures. Journal of Management Information Systems, 21(2): 11–
32. 
Lau, L. K., 2005. Managing business with SAP: Planning, implementation, and 
evaluation. Hershey, PA: Idea Group Publishing. 
Law, C. C. H., and Ngai, E. W. T., 2005. IT businessvalue research: A critical 
review and research agenda. International Journal of Enterprise Information 
Systems, 1(3): 35-55. 
Law, C. C. H., and Ngai, E. W. T., 2007. An investigation of the relationships 
between organisational factors, business process improvement, and ERP success. 
Benchmarking Journal, 14(3): 387-406. 
Law, K. S, Wong C. S., and Mobley, W. H., 1998. Toward a taxonomy of 
multidimensional constructs. Academy of Management Review, 23(4): 741-755. 
Lederer, A. L., and Mirani, R., 1995. Anticipating the benefits of proposed 
information systems. Journal of Information Technology, 10(3): 159-169. 
Lee, A. S., and Baskerville, R. L., 2003. Generalizing generalizability in 
information systems research. Information Systems Research Journal, 14(3): 221-
243. 
Lee, C. S., 2001. Modeling the business value of information technology. 
Information and Management Journal, 39(3): 191-210. 
Lee, H., Chen, W., and Chang, C., 2008. A fuzzy AHP and BSC approach for 
evaluating performance of IT department in the manufacturing industry in Taiwan. 
Journal of Expert System with Applications, 34(1): 96-107. 
244 
Lee, J., Kao, H. A., and Yang S., 2014. Service Innovation and Smart Analytics for 
Industry 4.0 and Big Data Environment. The 6th CIRP Conference on Industrial 
Product-Service Systems 2014, 3-8. 
Lee, T. T., Mills, M. E., Bausell, B., and Lu, M. H., 2008. Two-stage evaluation of 
the impact of a nursing information system in Taiwan. International Journal of 
Medical Informatics, 77(10): 698-707. 
Legris, P., Ingham, J., and Collerette, P., 2003. Why do people use information 
technology? A critical review of the technology acceptance model. Information and 
Management Journal, 40 (3): 191-204. 
Li, X. T., and Johnson, J., 2002. Evaluate IT investment opportunities using real 
options theory. Information Resources Management Journal, 15(3): 32-47. 
Lim, J. H., Vernon, J. R., and Tom, L. R., 2004. Information technology investment 
and firm performance: A meta-analysis. 37th Hawaii International Conference on 
Systems Sciences, 1-11. 
Lin, B. W., 2007. Information technology capability and value creation: Evidence 
from the US banking industry. Technology in Society Journal, 29(1): 93–106. 
Lin, C., and Pervan, G., 2001. A review of IS/IT investment evaluation and benefits 
management issues, problems and processes. Information technology evaluation 
and methodology. New York: John Wiley and Sons. 
Lin, C., and Pervan, G., 2003. The practice of IS/IT benefits management in large 
Australian organisations. Information and Management Journal, 41(1): 13-24. 
Lina, K., and Edita, G., 2014. Development of Accounting System according to an 
Information Technology. Review of Economic Studies and Research, 7 (2): 59-74. 
Liu, P., and Tsai, C., 2007. Effect of knowledge management systems on operating 
performance: An empirical study of Hi-Tech companies using the balanced 
scorecard approach. International Journal of Management, 24(4): 734-743. 
Lopez S. P., Peon, J. M. M., and Ordas, C. J. V., 2005. Organisational learning as a 
determining factor in business performance. The Learning Organisation Journal, 
12(3): 227-245. 
Love, P. E. D., and Irani, Z., 2004. An exploratory study of information technology 
evaluation and benefits management practices of SMEs in the construction industry. 
Journal of Information and Management, 42(1): 227-242. 
245 
Lubbe, S., and Remenyi, D., 1999. Management of information technology 
evaluation – the development of a managerial thesis. Logistics Information 
Management Journal, 12(1): 145-156. 
Luftman, J. and Brier. T., 1999. Achieving and sustaining business-IT alignment. 
California Management Review, 42(1): 109-122. 
Lycett, M., and Giaglis, G., 2000. Component-based information systems: Towards 
a framework for evaluation. 33rd Hawaii International Conference on Systems 
Sciences. 
Lyytinen K., 1988. Expectation failure concept and systems analysts‟ view of 
information system failures: results of an exploratory study. North-Holland 
Information and Management, 14 (1): 45–56. 
Mabert, V. A, Soni, A., and Venkataramanan, M. A., 2000. Enterprise resource 
planning survey of U.S. manufacturing firms. Production and Inventory 
Management Journal, 41(2): 52-58. 
MacKenzie, S. B., Podsakoff, P. M., and Jarvis, C. B., 2005. The problem of 
measurement model misspecification in behavioral and organisational research and 
some recommended solutions. Journal of Applied Psychology, 90(4): 710-730. 
Mahoney, T. A., 1967. Managerial perceptions of organisational effectiveness. 
Management Science Journal, 14(2): 76-91. 
Mandell, S. L., 1975. The management information system is going to pieces. 
California The management information system is going to pieces. California 
Management Review, 17(4), 50-56. 
Markus, M. L., 1979. Understanding Information System Use in Organizations: A 
Theoretical Explanation. Ph.D. dissertation, Case Western Reserve University. 
Martinsons, M., Davison, R., and Tse, D., 1999. The balanced scorecard: A 
foundation for the strategic management of information systems. Decision Support 
Systems Journal, 25(1): 71-88. 
Mason Richard O., 1978. Measuring Information Output: A Communication 
Systems Approach. The Journal of Information System and Management, 1(5): 219-
234. 
Matolcsy, Z. P., Booth, P., and Wieder, B., 2005. Economic benefits of enterprise 
resource planning systems: Some empirical evidence. Accounting and Finance 
Journal, 45(3): 439-456. 
246 
McBride, N., and Fidler, C., 2003. An interpretive approach to justification of 
investment in executive information systems. Electronic Journal of Information 
Systems Evaluation, 6(1): 24-40. 
Melville, N., Kraemer, K., and Gurbaxani, V., 2004. Review: Information 
technology and organisational performance: An integrative model of IT business 
value. MIS Quarterly, 28(2): 283-322. 
Merono-Cerdan, A. L., 2008. Groupware uses and influence on performance in 
SMEs. Journal of Computer Information systems, 48(4): 87-96. 
Meyer, M. W., 2002. Rethinking performance measurement: Beyond the balanced 
scorecard. Cambridge, UK: Cambridge University Press. 
Miles, J., and Gilbert, P., 2005. A handbook of research methods for clinical and 
health psychology. USA: Oxford University Press. 
Milis, K., and Mercken, R., 2004. The use of the balanced scorecard for the 
evaluation of information and communication technology projects. International 
Journal of Project Management, 22(2): 87-97. 
Mitchell, R. K., Agle, B. R., and Wood, D. J., 1997. Toward a theory of stakeholder 
identification and salience: defining the principle of who and what really counts. 
Academy of Management Review, 22(4): 853-886. 
Moffitt, K., Richardson, V. J., Snow, N., Weisner, M., and Wood, D. A., 2016. 
Perspectives on Past and Future AIS Research as the Journal of Information Turns 
Thirty. Journal of Information Systems, 30 (3): 157-171. 
Molla A. and Licker P.S., 2001. E-commerce systems success: an attempt to extend 
and respecify the DeLone and McLean model of IS success. Journal of Electronic 
Commerce Research: 2(4), 131–141. 
Monk, E. and Wagner, B., 2013. Chapter 2: The development of ERP (4
th
 ed., 24-
25): Cengage Learning Publisher. 
Mooraj, S., Oyon, D., and Hostettler, D., 1999. The balanced scorecard: A 
necessary good or an unnecessary evil. European Management Journal, 17(5): 481-
491. 
Murphy, K., and Simon, S., 2001. Using cost benefit analysis for enterprise 
resource planning project evaluation: A case for including intangibles. 34th Annual 
Hawaii International Conference on System Sciences, January 2001. 
Murray, S., DeLone, W. H., and Golden, W., 2011. IT quality and eGovernment net 
benefits: A citizen perspective. Paper presented at the European Conference on 
Information Systems, Helsinki. 
247 
Naver, J. C. and Slater, F. S., 1990. The effect of a market orientation on business 
profitability. Journal of Marketing, 54 (4): 20-35. 
Netemeyer, R. G., Krishnan, B., Pullig, C., Wang, G., Yagci, M., Dean, D., Ricks, 
J., and Wirth, F., 2004. Developing and validating measures of facets of customer-
based brand equity. Journal of Business Research, 57(2): 209-224. 
Nicolaou A. I., 2000. A contingency model of perceived effectiveness in accounting 
information systems: Organizational coordination and control effects. International 
Journal of Accounting Information Systems 1(2): 91-105. 
Nicolaou, A. I., 2004. Quality of post-implementation review for enterprise 
resource planning systems. International Journal of Accounting Information 
Systems, 5(1): 25-49. 
Nicolaou, A. I., and Bhattacharya, S., 2006. Organisational performance effects of 
ERP systems usage: The impact of post-implementation changes. International 
Journal of Accounting Information Systems, 7(1): 18-35. 
Nicolaou, A. I., and Bhattacharya, S., 2008. Sustainability of ERPS performance 
outcomes: The role of post-implementation review quality. International Journal of 
Accounting Information Systems, 9(1): 43-60. 
Nicolaou, A. I., and Reck, J. L., 2004. Firm performance effects in relation to the 
implementation and use of enterprise resource planning systems. Journal of 
Information Systems, 18(2): 79-105. 
Niven, P. R., 2002. Balanced scorecard step-by-step: Maximizing performance and 
maintaining results. John Wiley and Sons, Inc. 
O'Brien, J. A., 1999. Management information systems: Managing information 
technology in the internetworked enterprise (4th ed.). Boston: Irwin McGraw Hill. 
Olhager, J., and Selldin, E., 2003. Enterprise resource planning survey of Swedish 
manufacturing firms. European Journal of Operational Research, 146(2): 365-373. 
Olorunniwo F., Maxwell K., Godwin H and Udo J., 2006. Service quality, customer 
satisfaction, and behavioral intentions in the service factory. Journal of Services 
Marketing, 20 (1): 59 – 72. 
Orlikowski, W. J., and Baroudi, J. J., 1991. Studying information technology in 
organisations: Research approaches and assumptions. Information Systems 
Research Journal, 2(1): 1-28. 
Oseni, T., Mahbubur, R. Md., Stephen, S., and Susan, F., 2014. An initial empirical 
evaluation of the influence of ERP post-implementation modifications on business 
248 
process optimiasation. Research-in-process paper. Follow this and additional works 
at:  
Otley, D. T., 1980. The Contingency Theory of Management Accounting: 
Achievement and Prognosis. Accounting, Organizations and Society Journal, 5 (4): 
413-428. 
Palaniswamy, R., and Frank, T., 2000. Enhancing manufacturing performance with 
ERP systems. Information Systems Management Journal, 17(3): 43-55. 
Palvia, P. C., Perkins, J. A., and Zeltmann, S. M., 1992. The PRISM system: a key 
to organisational effectiveness at Federal Express Corporation. MIS Quarterly, 
16(3): 277-292. 
Panorama Consulting, 2016. 2016 ERP Report. Link <
consulting.com/resource-center/2016-erp-report>. 
Papazoglou, M. P. 2001. Agent-oriented technology in support of e-business. 
Communications of the ACM Journal, 44 (4): 71–77. 
Park, J. H., Lee, J. K., and Yoo, J. S., 2005. A framework for designing the 
balanced supply chain scorecard. European Journal of Information Systems, 14(4): 
335-346. 
Patel, N. V., and Irani, Z., 1999. Evaluating information technology in dynamic 
environments: A focus on tailorable information systems. Logistics Information 
Management Journal, 12(1): 32-39. 
Pavlou, P. A., and O. El Sawy., 2006. From IT leveraging competence to 
competitive advantage in turbulent environments: The case of new product 
development.Information Systems Research 17 (3): 198–227. 
Peffers, K., and Saarinen, T., 2002. Measuring the business value of IT 
investments: Inferences from a study of a senior bank executive. Journal of 
Organisational Computing and Electronic Commerce, 12(1): 17-38. 
Peppard, J., and Ward, J., 2005. Unlocking sustainedbusiness value from IT 
investments. California Management Review, 48(1): 52-70. 
Pett, M. A., Lackey, N. R., and Sullivan, J. J., 2003. Making sense of factor 
analysis: The use of factor analysis for instrument development in health care 
research. Thousand Oaks, CA: SAGE Publications. 
Petter S., DeLone W. and McLean E., 2008. Measuring information systems 
success: models, dimensions, measures, and interrelationships. European Journal of 
Information Systems, 17(3): 236–263. 
249 
Petter, S., DeLone, W., and McLean, E., R., 2012. The Past, Present, and Future of 
“IS Success”. Journal of the Association for Information Systems. 13 (5): 341-362. 
Pierce, A.C., 2002. The effect of business and information technology strategic 
alignment on information technology investment returns and corporate 
performance (Doctoral Dissertation from Nova Southeastern University). 
Pitt L.F., Watson R.T. and Kavan C.B., 1995. Service quality: a measure of 
information systems effectiveness. MIS Quarterly: 19 (2), 173–187. 
Prasad, A., and Green, P., 2015. Organizational Competencies and Dynamic 
Accounting Information System Capability: Impact on AIS Processes and Firm 
Performance. Journal of Information Systems, 29 (3), 123 -149. 
Ragowsky, A., Somers, T. M., and Adams, D. A., 2005. Assessing the value 
provided by ERP applications through organisational activities. Communications of 
the Association for Information Systems, 16(18): 381-406. 
Rai, A., Lang, S. S., and Welker, R. B., 2002. Assessing the validity of IS success 
models: an empirical test and theoretical analysis. Information Systems Research, 
13(1): 50-69. 
Raman, R., and Grover, V., 2005. Communicating the value of uncertain 
information technology investments using an options approach. International 
Journal of Business Information Systems, 1(1): 129-148. 
Ramani, G., and Kumar, V., 2008. Interaction orientation and firm performance. 
Journal of Marketing, 72(1): 27-45. 
Ratnasingam, P., 2009. Service quality management applying the balanced 
scorecard: an exploratory study. International Journal of Commerce and 
Management, 19(2): 127-136. 
Raymond, M. A., Carlson, L., and Hopkins, C. D., 2006. Do perceptions of hiring 
criteria differ for sales managers and sales representatives? Implications for 
marketing education. Journal of Marketing Education, 28(1): 43-55. 
Remenyi, D., 2003. The elusive nature of delivering benefits from IT investment. 
Electronic Journal of Information Systems Evaluation, 1(1): 46-72. 
Remenyi, D., and Sherwood-Smith, M., 1999. Maximise information systems value 
by continuous participative evaluation. Logistics Information Management Journal, 
12(1): 14-31. 
250 
Renkema, T. J. W., and Berghout, E. W., 1997. Methodologies for information 
systems investment evaluation at the proposal stage: A comparative review. 
Information and Software Technology Journal, 39(1): 1-13. 
Rivard, S., Raymond, L., and Verreault, D., 2006. Resource-based view and 
competitive strategy: An integrated model of the contribution of information 
technology to firm performance. Journal of Strategic Information Systems, 15(1): 
29-50. 
Robbins, S. P., 1990. Organisation theory: Structure, design, and applications. 
Prentice-Hall International. 
Robey, D., Im, G., and Wareham, J. D., 2009. Theoretical foundations of empirical 
research on interorganizational systems: Assessing past contributions and guiding 
future directions. Journal of the Association for Information Systems, 9(9): 497-
518. 
Rom, A. and Rohde, C., 2006. Enterprise resource planning systems, strategic 
enterprise management systems and management accounting: a Danish study. 
Journal of Enterprise Information Management, 19 (1), 50-66. 
Rom, A., and Rohde, C., 2007. Management accounting and integrated information 
systems: a literature review. International Journal of Accounting Information 
Systems, 8 (1), 40–68. 
Romney, M. B. and Steinbart, P. J., 2012. Chapter 1: Accounting Information 
Systems: An Overview (12
th
 ed., 30-31): Pearson Publisher. 
Romney, M. B., and P. J. Steinbart., 2011. Accounting Information Systems. 11th 
edition. Englewood Cliffs, NJ: Pearson. 
Rosacker, K. M., and Olson, D. L., 2008. An empirical assessment of IT project 
selection and evaluation methods in state government. Project Management 
Journal, 39(1): 49-58. 
Ross, J. W., and Vitale, M. R., 2000. The ERP revolution: Surviving vs. thriving. 
Information Systems Frontiers, 2(2): 233-241. 
Saarinen, T., 1996. An expanded instrument for evaluating information system 
success. Information and Management Journal, 31(2): 103-118. 
Sabherwal, Jeyaraj and Chowa., 2006. Information system success: individual and 
organization determinants. Management Science Journal, 52 (12): 1849-1864. 
Sabherwal, R. and Chan, Y., 2001. Alignment between business and IS strategies: 
A study of prospectors, analyzers, and defenders. Information Systems Research 
Journal, 12(1), 11-33. 
251 
Saeed, K. A., and Abdinnour-Helm, S., 2008. Examining the effects of information 
system characteristics and perceived usefulness on post adoption usage of 
information systems. Information and Management Journal, 45 (6): 376-386. 
Saharia, A., Koch, B. and Tucker, R., 2008. ERP systems and internal audit. 
Journal of Information Systems, 9 (2), 578-589. 
Salehi M., Rostami V. and Mogadam A., 2010. Usefulness of Accounting 
Information System in Emerging Economy: Empirical Evidence of Iran. 
International Journal of Economics and Finance 2(2). 
Sangster, A., Leech, S.A. and Grabski, S., 2009. ERP implementations and their 
impact upon management accountants. Journal of Information Systems and 
Technology Management, 6 (2), 125-42. 
Santhanam, R. and Hartono, E., 2003. Issues in linking information technology 
capability to firm performance. MIS Quarterly: 27(1), 125-153. 
Sauders, M., Lewis P., and Thornhill, A., 2003. Research methods for business 
students (3rd ed.). Harlow, UK: Prentice Hall. 
Sawah S. E., El Fattah Tharwat, A. A., and Rasmy, M. H., 2010. A quantitative 
model to predict the Egyptian ERP implementation success index. Business 
Process Management Journal, 14(3): 288-306. 
Scapens, R. W., and Jazayeri, M., 2003. ERP systems and management accounting 
change: opportunities or impacts? A research note. European Accounting 
Review, 12 (1), 201–233. 
Scapens, R. W., Jazayeri, M. and Scapens, J., 1998. SAP: integrated information 
systems and the implications for Management Accountants. Management 
Accounting Research, 76 (8), 46-48. 
Schniederjans, M. J., and Hamaker, J. L., 2003. A new strategic information 
technology investment model. Management Decision Journal, 41(1): 8-17. 
Seddon, P. B., 1997. A Respecification and Extension of the DeLone and McLean 
Model of Information Systems Success, Information Systems Research, 8 (3): 240-
253. 
Seddon, P. B., Graeser, V., and Willcocks, L. P., 2002. Measuring organisational IS 
effectiveness: an overview and update of senior management perspectives. 
Database for Advances in Information Systems Journal, 33(2): 11-28. 
252 
Seddon, P., and Yip, S. K., 2002. An empirical evaluation of user information 
satisfaction (UIS) measures for use with general ledger accounting software. 
Journal of Information Systems, 12 (2): 49-60. 
Seddon, P., Staples, S., Patnayakuni, R., and Bowtell, M., 1999. Dimensions of 
information systems success. Communications of the AIS, 2(20): 1-39. 
Sedera, D., Gable, G., and Chan, T., 2004. A factor and structural equation analysis 
of the enterprise systems success measurement model. Paper presented at the 
proceedings of the TwentyFifth International Conference on Information Systems, 
Washington, D.C. 
Sedera, D., Gable, G., and Rosemann, M., 2001. A balanced scorecard approach to 
enterprise systems performance measurement. 12
th
 Australasian Conference on 
Information Systems, Coffs Harbour Australia, December, 2001. 
Segars, A. H., 1997. Assessing the unidimensionality of measurement: a paradigm 
and illustration within the context of information systems research. Omega Journal, 
25(1): 107-121. 
Segars, A. H., and Grover, V., 1998. Strategic information systems planning 
success: an investigation of the construct and its measurement. MIS Quarterly, 
22(2): 139-163. 
Serafeimidis, V., and Smithson, S., 1999. Rethinking the approaches to information 
systems investment evaluation. Logistics Information Management Journal, 12(1): 
94-107. 
Serafeimidis, V., and Smithson, S., 2003. Information systems evaluation as an 
organizational institution - Experience from a case study. Information Systems 
Journal, 13(3): 251-274. 
Shang, S. and Seddon, P. B., 2002. Assessing and managing the benefits of 
enterprise systems: The business manager's perspective. Information Systems 
Journal, 12(4), 271-299. 
Shanks G., Seddon P.B., and Willcocks L.P., 2006. Second-wave enterprise 
resource planning systems: implementing for effectiveness. Cambridge University 
Press. 
Shatat, A. S. and Udin, Z. M., 2012. The relationship between ERP system and 
supply chain management performance in Malaysian manufacturing companies. 
Journal of Enterprise Information Management, 25 (6): 576 – 604. 
253 
Shehab, E. M., Sharp, M. W., Supramaniam, L., and Spedding, T. A., 2004. 
Enterprise resource planning: An integrative review. Business Process Management 
Journal, 10 (4): 359 - 386. 
Sherer, S. A, Ray, M. R., and Chowdhury, N. M., 2002. Assessing information 
technology investments with an integrative process framework. 35th International 
Conference on Systems Sciences, January 2002. 
Sia, S. K., and Soh, C., 2007. An assessment of package-organisation 
misalignment: institutional and ontological structures. European Journal of 
Information Systems, 16 (5), 568–583. 
Simon, S. J., 2005. Balanced scorecard: A tool to improve IS department planning 
and evaluation. Journal of Information Technology Case and Application Research, 
7(4): 7-29. 
Sircar, S., Turnbow, J. L., and Bordoloi, B., 2000. A framework for assessing the 
relationship between information technology investments and firmperformance. 
Journal of Management Information Systems, 16(4): 69-97. 
Smith, C., Ptak, C., and Ling, D., 2016. The Demand Driven Adaptive Enterpise 
(DDAE) model: the case for a new system of enpterprise management. Demand 
Driven Institute. www.demanddriveninstitute.com [Accessed on: 30 July, 2017] 
Sohal, A. S., and Ng, L., 1998. The role and impact of information technology in 
Australian business. Journal of Information Technology, 13(3): 201-217. 
Somers, T. M., Nelson, K., and Karimi, J., 2003. Confirmatory factor analysis of 
the end-user-computing satisfaction instrument: Replication within an ERP domain. 
Decision Sciences Journal, 34(3): 595-621. 
Soudani, S.N., 2012. The Usefulness of an Accounting Information System for 
Effective Organizational Performance. International Journal of Economics and 
Finance, 4(5): 136–146. 
Spathis, C., 2006. Enterprise systems implementation and accounting benefits. 
Journal of Enterprise Information Management, 19(1): 67-82. 
Spathis, C., and Ananiadis, J., 2005. Assessing the benefits of using an enterprise 
system in accounting information and management. Journal of Enterprise 
Information Management, 18(2): 195-210. 
Spathis, C., and Constantinides, S., 2003. The usefulness of ERP systems for 
effective management. Industrial Management and Data Systems Journal, 103(8): 
677-685. 
254 
Steers, R. M., 1975. Problems in the measurement of organisational effectiveness. 
Administrative Science Quarterly, 20(4): 546-558. 
Stefanou, C. J., 2001. A framework for the ex-anteevaluation of ERP software. 
European Journal of Information Systems, 10(4): 204-215. 
Stewart, R. A., 2007. IT enhanced project information management in construction: 
Pathways to improved performance and strategic competitiveness. Journal of 
Automation in Construction, 16(4): 511-517. 
Stewart, R. A., and Mohamed, S., 2001. A framework for IT /IS performance 
evaluation in construction. Journal of Construction Innovation, 1(3): 147-163. 
Stewart, R. A., and Mohamed, S., 2003. Evaluating the value IT adds to the process 
of project information management in construction. Journal of Automation in 
Construction, 12(4): 407-417. 
Stockdale, R., and Standing, C., 2006. An interpretive approach to evaluating 
information systems: A content, context, process framework. European Journal of 
Operational Research, 173(3): 1090-1102. 
Stone, D., 1990. Assumptions and values in the practice of information systems 
evaluation. Journal of Information Systems, 4(3): 1-17. 
Stratman, J. K., 2007. Realising benefits from enterprise resource planning: Does 
strategic focus matter? Production and Operations Management Journal, 16(2): 
203-216. 
Straub, D., 1989. Validating instruments in MIS research. MIS Quarterly, 13(2): 
147-169. 
Straub, D., Boudreau, M., and Gefen, D., 2004. Validation guidelines for IS 
positivist research. Communications of AIS Journal, 13(1): 380-427. 
Sundin, L., Hochwälder, J., and Bildt, C., 2008. A scale for measuring specific job 
demands within the health care sector: development and psychometric assessment. 
International Journal of Nursing Studies, 45(6): 914-923. 
Taipaleenmäki, J. and Ikäheimo, S., 2013. On the convergence of management 
accounting and financial accounting – the role of information technology in 
accounting change. International Journal of Accounting Information Systems, 14 
(1): 321 – 348. 
Tallon, P.P and Kraemer, K.L., 2003. Using flexibility to enhance the alignment 
between information systems and business strategy: Implications for IT business 
255 
value. Center for Research on Information Technology and Organizations (CRITO), 
University of California, Irvine. 
Tang, J., J., and Karim, K., 2017. Big Data in Accounting. Thomson Reuters Inc. 
Publisher. Internal Auditing, Boston, 32 (2): 29 – 31. 
Tangpong, C., 2008. IT-performance paradox revisited: Resource-based and 
Prisoner‟s Dilemma perspectives. Journal of Applied Management and 
Entrepreneurship, 13(1): 35-49. 
Tanriverdi, H., 2006. Performance effects of information technology synergies in 
multibusiness firms. MIS Quarterly, 30(1): 57-77. 
Taylor, J. W., and Dean, N. J., 1966. Managing to manage the computer. Harvard 
Business Review Journal, 44(5), 98-110. 
Tenenhaus, M., Vinzi, V. E., Chatelin, Y., and Lauro, C., 2005. PLS path modeling. 
Computational Statistics and Data Analysis Journal, 48(1): 159-205. 
Thatcher, M. E., and Pingry, D. E., 2007. Modeling the IT value paradox. 
Communications of the ACM Journal, 50(8): 41-45. 
Thomas, G., and Fernandez, W., 2008. Success in IT projects: A matter of 
definition? International Journal of Project Management, 26(7): 733-742. 
Thong, J. Y. L., and Yap, C. S., 1996. Information systems effectiveness: A user 
satisfaction approach. Journal of Information Processing and Management, 32(5): 
601-610. 
Tillquist, J., and Rodgers, W., 2005. Using asset specificity and asset scope to 
measure the value of IT. Communications of the ACM, 48(1): 75-80. 
Toncar, M. F., Reid, J. S., Burns, D. J., Anderson,C. E., and Nguyen, H. P., 2006. 
Uniform assessment of the benefits of service learning: The development, 
evaluation, and implementation of the SELEB scale. Journal of Marketing Theory 
and Practice, 14(3): 223-238. 
Trigo A., Varajão J., Barroso J., Soto-Acosta P., Molina-Castillo F. J., and 
Gonzalvez-Gallego N., 2011. Enterprise Information Systems Adoption in Iberian 
Large Companies: Motivations and Trends in Managing Adaptability, Intervention, 
and People in Enterprise Information Systems. M. Tavana, Ed. 
Tsai, W., and Hung, S., 2008. E-commerce implementation: An empirical study of 
the performance of enterprise resource planning systemsusing the organisational 
learning model. International Journal of Management, 25(2): 348-352. 
256 
Turban, E., J. K. Lee, D. King, T. P. Liang, and D. Turban., 2009. Electronic 
Commerce 2010: A Managerial Perspective. Englewood Cliffs, NJ: Prentice Hall 
Press. 
Urwiler, R., and Frolick, M. N., 2008. The IT value hier y: Us M s w’s 
hierarchy of needs as a metaphor for gauging the maturity level of information 
technology use within competitive organisations. IS Management Journal, 25(1): 
83-88. 
Uwizeyemungu, S. and Raymond, L., 2009. Exploring an alternative method of 
evaluating the effects of ERP: A multiple case study. Journal of Information 
Technology, 24(3), 251-268. 
Van de Ven, A. H. and Drazin, R., 1985. The concept of fit in contingency theory. 
Resources Organizational Behaviour Journal, 7 (1): 265 – 333. 
Varajão, J., Trigo A., and Barroso J., 2009. Motivations and Trends for IT/IS 
Adoption: Insights from Portuguese Companies. International Journal of 
Enterprise Information Systems (IJEIS), 5 (1), 34-52. 
Velcu, O., 2005. Impact of the quality of ERP implementations on business value. 
Electronic Journal of Information Systems Evaluation, 8(3): 227-237. 
Velcu, O., 2007. Exploring the effects of ERP systems on organisational 
performance: evidence from Finnish companies. Industrial Management and Data 
Systems Journal, 107(9): 1316-1334. 
Vemuri, V.K. and Palvia, S.C., 2006. Improvement in operational efficiency due to 
ERP systems implementation: truth or myth. Information Resources Management 
Journal, 19 (2), 18-36. 
Venkatesh, V., 2000. Determinants of Perceived Ease of Use: Integrating Control, 
Intrinsic Motovation, and Emotion into the Technology Acceptance Model. 
Information Systems Research Journal, 11 (4): 342-343. 
Venkatesh, V., and Bala, H., 2008. Technology Acceptance Model 3 and a 
Research Agenda on Interventions. Decision Sciences Journal, 39 (2): 273-315. 
Verbeke, W., and Bagozzi, R. P., 2002. A situationalanalysis on how salespeople 
experience and cope with shame and embarrassment. Psychology and Marketing 
Journal, 19(9): 713-741. 
Von Hellens, L., Nielsen, S., and Beekhuyzen, J., 2005. Qualitative case studies on 
implementation of enterprise wide systems. Hershey, USA: Idea Group Publishing. 
257 
Wagner, E., and Newell, S., 2006. Repairing ERP: producing social order to create 
a working information system. Journal of Applied Behavioral Research, 42 (1), 
40–57. 
Wagner, E., Newell, S., and Piccoli, G., 2011. Understanding project survival in an 
ES environment: a sociomaterial practice perspective. Journal of the AIS, 11 (5), 
14- 28. 
Wagner, E., Scott, S., and Galliers, R. D., 2006. The creation of „best 
practice‟software: Myth, reality and ethics. Information and Organization Journal, 
16 (3), 251–275. 
Walton, E. J., and Dawson, S., 2001. Managers‟ perceptions of criteria of 
organizational effectiveness. Journal of Management Studies, 38(2): 173-199. 
Wand, Y., and Weber R., 1993. On the ontological expressiveness of information 
systems design analysis and design grammars. Journal of Information Systems, 3 
(1): 217–237. 
Wang, E., Shih, S., Jiang, J., and Klein, G., 2008. The consistency among 
facilitating factors and ERP implementation success: A holistic view of fit. Journal 
of Systems and Software, 81(9): 1609-1621. 
Wang, E., Tai, J., and Wei, H., 2006. A virtual integration theory of improved 
supply-chain performance. Journal of Accounting Information Systems, 23(2): 41-
64. 
Ward, J., Daniel, E., and Peppard, J., 2008. Building better business cases for IT 
investments. MIS Quarterly, 7(1): 1-15. 
Weber, R., 1997. Ontological Foundations of Information Systems. Queensland, 
Australia: Coopers and Lybrand. 
Weill, P. and Broadbent, M., 1998. Leveraging the new infrastructure - How market 
leaders capitalize on information technology (1st Edition). Boston, Mass: Harvard 
Business School Press. 
Wikina, S., B., 2008. Effective performance improvement and management 
strategies for the information technology industry. Performance Improvement 
Journal, 47 (9): 19 – 25. 
Wilkinson, J. W., 1993. Accounting Information Systems: Essential Concepts and 
Applications. 2
nd
ed. New York: John Wiley and Sons Inc. 
Willcocks, L., and Lester, S., 1996. Beyond the IT Productivity Paradox. European 
Management Journal, 14(3): 279-290. 
258 
Wixom, B. H., and Todd, P. A., 2005. A theoretical integration of user satisfaction 
and technology acceptance. Information Systems Research Journal, 16(1): 85-102. 
Wright, W., Smith, R., Jesser, R., and Stupeck, M., 1999. Information technology, 
process reengineering and performance measurement: A balanced scorecard 
analysis of Compaq Computer Corporation. Communications of the Association for 
Information Systems Journal, 8(1): 1-47. 
Wu J.H. and Wang Y.M., 2006. Measuring KMS success: a respecification of the 
DeLone and McLean model. Information and Management Journal: 43(6), 728–
739. 
Wu, J. H., and Wang, Y. M., 2007. Measuring ERP success: The key-users‟ 
viewpoint of the ERP to produce a viable IS in the organisation. Journal of 
Computers in Human Behavior, 23(6): 1582-1596. 
Xia, W., and Lee, G., 2005. Complexity of information systems development 
projects: Conceptualisation and measurement development. Journal of Management 
Information Systems, 22(1): 45-83. 
Yang, C. C., Ting, P. H., and Wei, C. C., 2006. A study of the factors impacting 
ERP system performance - from the users‟ perspectives. Journal of American 
Academy of Business, Cambridge, 8(2): 161-166. 
Yang, Z., Cai, S., Zhou, Z and Zhou, N., 2005. Development and validation of an 
instrument to measure user perceived service quality of information presenting Web 
portals. Information and Management Journal, 42 (1): 575 – 589. 
Yi, M. Y., and Davis, F. D., 2003. Developing and validating an observational 
learning model of computer software training and skill acquisition. Information 
Systems Research Journal, 14(2): 146-169. 
Yoon, C. Y., 2014. A structural tool to efficiently analyze enterprise smart business 
capability in a total smart business capability perspective. International Information 
Instutute (Tokyo), 17 (11): 5607 – 5618. 
Yoon, C. Y., 2016. A structural tool to efficiently analyze enterprise smart business 
performance in a smart management environment. International Information 
Instutute (Tokyo), 19 (2): 353 – 364. 
Yu, C. S., 2005. Causes influencing the effectiveness of the post-implementation 
ERP system. Industrial Management and Data systems Journal, 105(1): 115-132. 
Zakaria, W., Z., W., Ilias, N., and Wahab N., 2017. A Survey on the Impact of 
Accounting Information System on Tasks Efficiency: Evidence from Malaysian 
259 
Public Sector Agencies. International Review of Management and Marketing 
Journal: 7(1), 183-190. 
Zhang, Z., Lee, Matthew K. O., Huang, P., Zhang, L., and Huang, X., 2005. A 
framework of ERP systems implementation success in China: An empirical study. 
International Journal of Production Economics, 98(1): 56-80. 
 Zhu K. and Kraemer K.L., 2005. Post-adoption variations in usage and value of e-
business by organizations: cross-country evidence from the retail industry. 
Information Systems Research Journal: 16(1), 61–84. 
Zhu, K., 2004. The complementarity of information technology infrastructure and 
e-commerce capability: A resource-based assessment of their business value. 
Journal of Management Information Systems, 21(1): 167-202. 
Zmud Robert W., 1979. Individual Differences and MIS Success: A Review of the 
Empirical Literature. The Journal of Management Science, 25(10): 966-979. 
Zviran, M., Pliskin, N., and Levin, R., 2005. Measuring user satisfaction and 
perceived usefulness in the ERP context. Journal of Computer Information Systems, 
45(3): 43-52. 
260 
DANH MỤC CÔNG TRÌNH CỦA TÁC GIẢ 
Vũ Quốc Thông, 2017. Factors defining the Effectiveness of Integrated Accounting 
Information System in ERP Environment – Evidence from VietNam‟s Enterprises. 
Journal of Science Ho Chi Minh City Open University, 7 (3), 96 – 110. (Bài báo 
tiếng Anh) 
Vũ Quốc Thông (chủ nhiệm đề tài), 2016. Đề tài nghiên cứu khoa học cấp cơ sở tại 
trường ĐH Mở TP. HCM: “Nh ng nhân tố x nh sự h u hi u c a tổ chức trong 
m ng ứng dụng h thống hoạ nh nguồn lực doanh nghi (ERP). ng 
h p nghiên cứu tại Vi N m” Mã số đề tài: T2015.9.188. Hội đồng nghiệm thu 
theo quyết định số 871/QĐ-ĐHM ngày 30/06/2016. Kết quả đề tài: xếp loại Khá. 
Nguyễn Việt và Vũ Quốc Thông, 2016. Những nhân tố xác định sự hữu hiệu của 
các tổ chức ứng dụng hệ thống hoạch định nguồn lực doanh nghiệp tại Việt Nam. 
Tạp chí Phát tri n Kinh tế, 27 (9), 102 – 124. 
Vũ Quốc Thông, 2015. Những tiêu chí xác định sự thành công của hệ thống thông 
tin kế toán tại các doanh nghiệp nhỏ và vừa ở Việt Nam. Kỷ yếu hội thảo khoa h c 
 ê ng v Đại h c Nha Trang, 220 - 235 
Vũ Quốc Thông, 2015. Nghiên cứu hệ thống thông tin kế toán (AIS) – Sự đối chiếu 
với nghiên cứu hệ thống thông tin quản lý (MIS). Kỷ yếu hội thảo khoa h ĐH 
K ế P. H M, 90 – 99. 
Vũ Hữu Đức, Nguyễn Bích Liên và Vũ Quốc Thông, 2013. ế ậ ả ạy 
 ố ế – ả uậ ề ổ m ả ạy ế . Hội thảo tại câu 
lạc bộ nghiên cứu và giảng dạy kế toán Đại học Mở TP. HCM, tháng 9 năm 2013 < 
https://sites.google.com/site/tulieunam2013/tai-lieu-ngay-27-9-2013> 
Vũ Quốc Thông, 2012. Ảnh hưởng của công nghệ thông tin đến hệ thống thông tin 
kế toán hiện đại. Tạp chí khoa h ĐH Mở Tp. HCM, 4(27), 64 – 72. 
Nguyễn Bích Liên và Vũ Quốc Thông, 2011. Hoạch định nguồn lực doanh nghiệp 
(ERP) từ góc nhìn hệ thống hoạt động. Tạp chí khoa h ĐH Mở Tp. HCM, 4(22), 
81 – 90.