A STUDY OF FACTORS AFFECTING THE DECISION ON APPLYING INFORMATION TECHNOLOGY IN ACCOUNTING AT SMALL AND MEDIUM ENTERPRISES IN THANH HOA PROVINCE

Thị Bích Thu Phạm1, , Thị Bình Nguyễn, Thị Minh Thi Phạm, Thị Hoa Vũ
1 Hong Duc University

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Abstract

The study aims to evaluate the influentral factors on the decision to apply information technology (IT) in accounting work at small and medium-sized enterprises in Thanh Hoa province. The study conducted a survey with 320 small and medium enterprises in Thanh Hoa province. Using quantitative data processing methods with SPSS 200 software, the study points out that social influence, expected efficiency, expected effort and favorable conditions have
positively affected the decision to apply IT in accounting work while the application cost, experience of using IT do not affect the decision to apply IT in accounting work.

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