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

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

pdf272 trang | Chia sẻ: tueminh09 | Ngày: 08/02/2022 | Lượt xem: 450 | Lượt tải: 0download
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.

Các file đính kèm theo tài liệu này:

  • pdfluan_an_danh_gia_su_huu_hieu_cua_he_thong_thong_tin_ke_toan.pdf
  • pdfMoi-E.pdf
  • pdfMoi-V.pdf
  • pdfTomTat-E.pdf
  • pdfTomTat-V.pdf
Luận văn liên quan